No external information has survived to document the precise nature of this financial volume. It concerns financial transactions with such producers as Schenck and Talmadge, disbursements to studios and electrical and chemical companies, and payrolls and office expenses.

The volume is divided into five major sections:

1. Receipts, disbursements: covering internal expenses and income.
2. Petty cash.
3. Purchases, sales; from and to film companies and producers. Contains columns headed “positive footage” and “negative footage” with adjoining column carrying associated dollar amounts.
4. Journal.
5. Ledger. The Journal and Ledger coordinate the entries with the previous sections on an account number basis.

Entries in this volume date from January 1919 to February 1920. No explanation presently exists for the fact that many of the entries predate the incorporation of United Artists.