Qasim bin Mohammad Al Ibrahim (1869-1956) was a Kuwaiti pearl merchant. His employees used this ledger to calculate the value of pearls. Entries contain detailed information about the size, weight and price of pearls. The ldger was printed in the early 1900s and is written in Gujarati, an Indian language. The title is translated as "Inventory of Pearls". The names written on the cover are Zaveri Jamnadas Dayal and Qasim bin Mohammad Al Ibrahim.