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Scope and Contents From the Series: Ledgers are a record of transactions in which either a credit (Cr.") or debit (Dr.") was entered under individual accounts. A ledger is arranged by accounts in alphabetical order with a table of contents at the beginning. The flow of the book from page to page is not in chronological order, but is within each account. An example of an account specific to this collection might be: "The Sierra County Bank" or "D.S. Miller." The items purchased along with the price and date were then recorded...