- Accounting procedure is what bibliophiles are interested in doing - business ledger recording - Recording business transactions - The art of recording pecuniary or business
transactions in a regular and systematic manner, so as to show their
relation to each other, and the state of the business in which they
occur; the art of keeping accounts. The books commonly used are a
daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal,
and Ledger.