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The Ledger: The Last Book of Bookkeeping
This week we examine the last book of historical bookkeeping, the Ledger, which presents the position as of some point in time. The first book of bookkeeping, the Day Book (today's source systems) gives a [...]
The Journal in Historical Accounting
This week's episode examines the second book of historical bookkeeping, the Journal. The journal turns business transactions into debits and credits, reflecting the flow of money through the categories of accounting, Assets, Liabilities, Equtiy, which [...]
The Day Book in Historical Accounting
This week's episode takes a deeper look at the Day Book, the first book defined in historic Bookkeeping, the original book of record for transactions. The Day Book today is called operational systems, which records [...]
Think Differently About Ledgers
Choose your level or subject area, and consider ledgers–the foundation of all business systems–in a new light

















