The fonds consists of an account ledger for the Bain Machine Shop covering the years 1914 to 1923. The ledger records various aspects of the business including cash account entries, records of deposits and balances at the Bank of Hamilton, wage entries, material accounts, records of expenses such as taxes and water rates, office furniture, new machinery costs, building repair costs, and machine repairs, as well as business transactions with various entities such as the County of Wentworth and the Public Board of Works Department, as well as firms such as the Hamilton Bridge Works, the Hamilton and Toronto Sewer Pipe Company, the Hamilton and Barton Incline Railway, the Times Printing Company, the Spectator Printing Company, and the Steel Company of Canada among many others. The entries record the company name, the date, the amount owed, the type of payment made including cash, cheque or merchandise in lieu of payment, as well as the resulting balance or debts. There are also account entries for Thomas Bain and Mrs. Bain.