This is one of multiple account books kept by Strong. A note inside the front cover records the book was purchased in New York on August 25, 1794 by Strong, and while a third volume is identified as belonging to Strong, the handwriting is different and there is no clearly identified creator, so most likely someone else continued recording business transactions after Thomas Strong's death. Because of the 1794 creation date, the book was probably authored by Thomas S. Strong (1765-1840, and he is used as the creator. Entries include many prominent Setauket families and at least one entry refers to Culper Spy Ring courier Austin Roe. Transactions largely seem to be about farming and livestock, with also barter exchange and debts.