In the leger, articles of the ſame kind are collected together; and, for that purpoſe, it is divided into many accounts, under which the different branches of buſineſs are arranged. Each account is introduced by a proper title, to explain the nature of the articles it contains; and articles of oppoſite kinds, which belong to the ſame account, are placed on the oppoſite pages of the ſame folio: for inſtance, money received on the one ſide, and money paid on the other; or goods bought on the one ſide, and goods ſold on the other.