The journals, cashbooks, and daybooks record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form arranged by accounts. In most of the volumes there are cross references from one set of books to another.

The journals, cashbooks, and daybooks record receipts and expenditures on a daily basis, with indications of the accounts to be credited or debited as appropriate. In most cases there is enough detail provided to indicate the particulars of each transaction. The ledgers record the same receipts and expenditures in summary form arranged by accounts. In most of the volumes there are cross references from one set of books to another.