Leger. No.2. Of me A. M. Merchant in Aberdeen: From the Eighth of October, 1729.

Observe. In this Leger: When an Account is Debtor to, or Creditor by one Other, the two Numbers Written after the Name of that Other, are, the First for the Number of that Account (all the Accounts being numbered in Order, from the Beginning), and the Other for the Folio where it Stands. And where an Account is Debtor to, or Creditor by Sundry, there you’ll find the Letters N^o. and after it the Numbers of the Accounts: Then the Letters Fol. and after it the Numbers of the Folios where those Accounts stand; in Order, as the Numbers of the Accounts arc taken.