Accounts cover the earliest years of company growth, as well as the time when the United States was at war. Included are statements of accounts, bills and receipts, bills of lading, checks, drafts, and bills of exchange, inventories, invoices, orders, promissory notes and protests, bank deposit books, and memoranda on accounts. Accounts include signatures and single pages from and drafts for company ledgers, prepared by E.I. du Pont, Peter Bauduy, and company clerks, as well as creditors' statements and appended memoranda. Items from company records are arranged for each year in a block, and precede those presented to the company. Accounts from ledgers are filed according to the earliest date recorded therein. Creditors' statements, most of which concern local Wilmington or Philadelphia merchants and tradesmen, are arranged alphabetically; a single item frequently covers the supply of goods or services for a period of several years.

Of particular interest are the itemized statements which were prepared by E.I. du Pont or Raphael Du Planty to explain the financial affairs for company stockholders, especially for those who were also members of the firm of DuPont de Nemours, Père et Fils & Cie. The Articles of Association of 1801 required that annual inventories of credits and supplies be made until the projected termination or continuation of the company on 1 January 1810. The most significant statements of accounts were prepared for the inventories of the year 1809, upon the first renewal of the partnership, and for 1814, upon the withdrawal of Bauduy as a partner, which took place by agreement on 15 February 1815; they cover the periods 1801-09 and 1801-14, respectively, and are filed for the year for which they were made.

Many of the longer bills were checked, item by item and one or more times, for entry in company ledgers by Raphael Du Planty, who noted on certain bills which individual goods and services were to be debited to E.I. du Pont de Nemours & Co. or to DuPont, Bauduy & Co., or to the personal accounts of E.I. du Pont, Victor du Pont, other members of the family, or employees of the company and various related concerns. Itemized bills to the company for hauling, prepared by wagoners or company clerks, are also useful for a similar differentiation of debtors.

Remaining single items are filed for each year, according to type, and arranged chronologically; most of these were endorsed by E.I. du Pont or by clerks, identifying the debtor or creditor and listing the date of record in a company ledger. The few bills of exchange are informative on transfers of credit to or from French stockholders and London bankers during the Napoleonic period. Bills of lading and invoices indicate the role of company agents and the powder magazines of the United States in the supply and sale of powder, saltpetre, and sulphur. The promissory notes in this series reflect the financial role of Bauduy in these early years. The checks reveal the early dependence of E.I. du Pont on the Bank of Delaware, and his gradual transfer of business to the Bank of Wilmington & Brandywine and the Farmers Bank of the State of Delaware, all of which were in Wilmington.