This series consists of bound general ledgers or books of final entry kept by the General Bookkeeper of the Auditor's Office. Though varying slightly in format, all the volumes generally contain: account headings, debit and credit columns on opposite sides of each page, date with specific months and days, transactions, folio numbers, amounts, and totals which were usually brought forward. The accounts, though varying over the many years of the railroad's operation, usually include: State of Georgia, divisions of the W&A, other railroads, contractors and vendors, station agencies on the Western and Atlantic, and numerous individuals. The volumes of this series fall into three major periods: Volumes 1 and 2, 1846-1852, construction and intra-line operation; Volumes 3-5, 1852-1871, state operation of the railroad; and Volumes 6-10, 1871-1888, operation by the first lessees. Even though other W&A ledgers exist, this important series provides the most systematic, detailed view of the Western and Atlantic's finances, periodic fiscal status and operation of the railroad's records. This series also offers an in-depth inspection of specific accounts, a broad view of the company at a single point in time and a long-term perspective on the W&A's operational development.