Memoranda and accounts for many different types of goods, including (among others) memoranda, sales accounts and invoices regarding opium and cotton, including memoranda regarding the quality of opium; memoranda regarding the export of opium and cotton aboard various vessels; statements of the export of opium to China and the Straits; memoranda regarding sales of tea; memoranda regarding articles to be shipped from China; cargo lists and other shipping memoranda, including memoranda of agreement between various parties; registers of shipping documents for produce; and memoranda regarding insurance, including memoranda of disbursements. The companies and individuals featured include T.G. Beaumont; Bomanjee & Ardaseer Hormasjee; Jamsetjee Jejeebhoy Sons & Co.; and Jardine, Skinner & Co.