The Ledger is the waste-book taken to pieces, and put together in another order: the transactions contained in both are the same, but recorded in a different manner. The Waste-book narrates things in a plain, simple, natural way, according to the order of time in which they were transacted; the Ledger contains the very same things, but artificially disposed, so as things of the same kind are classed together, and all the particular items and articles, belonging to the same subject are collected and united.

— Double entry by Jane Gleeson-White (23% - 24%)