created this version of the Book of Abraham, which is closely related to Book of Abraham Manuscript–A, the version created by . Evidence suggests that large portions of this version and Book of Abraham Manuscript–A were created and revised simultaneously. The similarities in the revisions to the manuscripts suggest that Williams and Parrish created these texts by taking down dictation and perhaps by copying from a nonextant version of the Book of Abraham. The heading found at the beginning of Book of Abraham Manuscript–B, which reads “sign of the fifth degree of the first <​second​> part”, is similar to headings found in the Grammar and Alphabet volume and the Egyptian Alphabet documents, which indicates that this manuscript was associated with JS’s efforts to study the Egyptian language, though the nature of that relationship is uncertain. Because Parrish’s handwriting is larger than Williams’s, this version contains three leaves instead of Williams’s two. It also includes less of the Book of Abraham text than does the Williams manuscript. Later, Parrish copied this version into a volume, the first page of which bears twenty-one lines of prefatory material inscribed by .

Unless otherwise indicated in the annotation, Book of Abraham Manuscript–B and Book of Abraham Manuscript–A contain the same text, as well as the same cancellations and insertions. Differences in spelling, capitalization, and punctuation between the two manuscripts are not noted. Because Book of Abraham Manuscript–C was not created alongside the other two versions, differences between it and Book of Abraham Manuscript–B are not tracked closely in the annotation to this version.