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Indexed account book which includes details of fitting out and building expenses for early J. Sainsbury branches and depots. Also contains depreciation summaries, schedules of assets, bank account and loan details. The volume is labelled with a letter "B" on the front cover.

Some parts of the account book are in a double entry bookkeeping format with debits (money paid into the account by debtors) on the left hand side and credits (money paid out of the account to creditors) on the right hand side. The main account book contains entries dating from 1898 to 1911.

A separate account book which has been unbound is enclosed (with an index) at the front of the volume This contains accounts relating to properties (mainly branches) for 1886 to 1909. This book is referred to as the 'Fittings Ledger' in the 'Fitting Expenses' books, and cross-references are included between the two books (for example the reference 129/1 on folio 3 refers to folio 129 of the 'Fitting Expenses No. 1' book).

Includes financial details relating to members of the Sainsbury family and the family home.

Various property related accounts, including fixtures and fittings expenses; and property purchases, sales and leases. Includes branches, head office properties, and Blunt's Hall farm.
Loan accounts with banks
Accounts with companies (possibly suppliers?) - includes La Compania Escandinavia Argentina Ltd, Lovell & Christmas Ltd
Schedules of credits and debits
Loan and deposit accounts for members of the Sainsbury family
Accounts relating to mortgages
Schedule of assets
Account relating to St James Restaurant
Account relating to acquisition of T.A. Deacock's business in 1903
Account relating to acquisition of A. Banton's business in 1903
Accounts relating to shareholdings including Home & Foreign Produce Exchange
Depreciation account of leases, goodwills, fixtures and fittings