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Ledgers and Ledger Accounts Reveal Account Balance and History
Historically, accounting ledgers and journals were always sewn-page, bound notebooks with page numbers imprinted. Bookkeepers and accountants hand-wrote all entries in ink. To make corrections or adjust existing entries, the writer drew an ink line through the original entry. In this way, ledgers became legal documents—complete, indelible records of all entries and changes. [Photo: Handwritten ledger pages, 152-page ledger of the Jefferson Democrat newspaper, Brookville, Pennsylvania. June 1926]
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