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Correspondence, memoranda, photographs, manuscripts, lists, legal and financial documents, and printed materials of Simon. The personal and business papers include correspondence with authors, inscribed photographs of authors, editorial files, files for his special art, photography, and music projects, correspondence files relating to Simon and Schuster, Inc., personal and family correspondence, documents, and photographs. Correspondents include Irving Berlin, Margaret Bourke-White, Henri Cartier-Bresson, Joseph E. Davies, Dwight D. Eisenhower, Philippe Halsman, Jerome Kern, Cole Porter, Kenneth Roberts, Arthur Schnitzler, Jerome Weidman, and Sloan Wilson.

Manuscript account books and documents which illustrate and document the history of accounting and business procedures from the 14th century into the 20th century. The earliest item is Ms. 18, a Papal bull relating to notaries and appointing Julius de Gentilibus as a notary; the latest is an invoice book from 1941. The types of volumes contained in this collection include instruction books, daybooks, waste books, journals, bank books, ledgers, receipt books, storage books, invoice books, registers, ships' logs, letter books, diaries, town books, tax roll books, articles of agreement, bills of sale, deeds, wills, and many other significant items. The material originated in many countries around the globe, and represents a range of business and occupations from household to trading company (e.g., English (East India Company) and French East Indian Company (Compagnie des Indes orientales) volumes), and from itinerant laborer to lawyer and physician. The majority of the manuscripts are English and American of the 17th, 18th, and 19th centuries. The earliest American account is Ms. 75, 1690-1730, Josiah Winslow, Plymouth, Mass.