Account books and ledgers in the 18th century, as well as before and after in many cases, are generally arranged in what is called double entry accounting. The left page of the book is generally marked "Dr" or "debtor."

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2021年10月15日 · This Classic Old Style Ledger Book Offers: Large Size at 8.5 x 11 Inches; Easy to Read Font; 100 Pages - To Track Months and, Potentially, Years of Transactions; Ability to Track Payments and Deposits; Durable Matte Cover; Classic Antique Cream Colored Paper; Perfect Accounting Tool For: Personal Use; Small Business

Vintage Acco Binder with National Bookkeeping and Tax Record Accounting Ledger Sheets / New Old Stock / 10" x 12 1/2"