You muſt make an accompt of balance on the next void leaf or folio of your ledger to your other accompts; but after ſo done, do not venture to draw out the accompt of balance in the ſaid folio, till you have made it exact on a ſheet of paper, ruled and titled for that purpoſe, becauſe of miſtakes or errors that may occur or happen in the courſe of ballancing your ledger; […]
1778, “Method of Balancing Accounts at the Year’s End”, in Kearsley’s Gentleman and Tradesman’s Pocket Ledger, for the Year 1778: [...], London: Printed for G. Kearsley, […], page 184