Engineering drawing drawing on A3 may be enlarged to A2 or reduced to A4. The U.S. customary "A-size" corresponds to "letter" size, and "B-size" corresponds to "ledger" or "tabloid" size. There were also once British paper sizes, which went by names rather than alphanumeric designations. American Society of Mechanical Engineers (ASME) ANSI/ASME Y14.1, Y14.2, Y14.3, and Y14.5 are commonly referenced standards in the U.S. Technical lettering is the process of forming letters, numerals, and other characters in technical drawing. It is used to describe, or provide detailed specifications for an object. With the goals of legibility and uniformity, styles are standardized and
General ledger non-computerized system this may be a large book. The statement of financial position and the statement of income and comprehensive income are both derived from the general ledger. Each account in the general ledger consists of one or more pages. The general ledger is where posting to the accounts occurs. Posting is the process of recording amounts as credits (right side), and amounts as debits (left side), in the pages of the general ledger. Additional columns to the right hold a running activity total (similar to a chequebook). The listing of the account names is called the chart of accounts.