The ledgers were the most important financial record of the partnership, bringing together all the transactions documented in the day-to-day account books under headings for each individual account.
The Green, Hodgson and Robinson ledgers are more complicated than most, because of the change in partnership in 1829, and the fact that the firm kept both a general ledger, (which recorded everything from the partners' personal accounts, to stock accounts, to individual customer accounts), and an "Account Current" (personal) ledger, which recorded only the accounts of the various customers and suppliers of the partnership. There are two Account Current ledgers, one for Green & Hodgson, and another for Hodgson & Robinson. Also included are the ledgers for the ranches owned by James Hodgson and his associates, which were managed through the house to begin with, and afterwards by Hodgson personally.