This collection contains two ledgers maintained by inventory control number assigned to each object, including furniture, equipment, etc. These appear to be the first two ledgers of the series, which was later superseded by microfilm and electronic media. The inventory ledger is logged in alphabetical order by the name of the department. It includes serial numbers, comments, and who each item was purchased from. Items include lab supplies, office supplies, and flooring. The second ledger does not list purchases by department. Each ledger lists costs.

The Ohio State University, College of Veterinary Medicine, Director of Finance and Personnel Ledger contains summary budget reports for the College of Veterinary Medicine, including a letter from Ohio State University President William Oxley Thompson to Dean David White regarding salaries. The ledger contents date from 1912 to 1913.