The Index to the Ledger: Some Historical Notes.
考察早期簿记和会计论著中对分类账索引的讨论与说明，并评论早期簿记实践中节省人力和纸张的做法。
Abstract ABSTRACT: This article examines the discussion and illustration of the ledger index in some early treatises on bookkeeping and accounts, and comments on the economizing of effort and paper in the early practice of bookkeeping.