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
Ledger Ledger A ledger is the principal book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debits and credits in separate columns and a beginning monetary balance and ending monetary balance for each account. The ledger is a permanent summary of all amounts entered in supporting journals which list individual transactions by date. Every transaction flows from a journal to one or more ledgers. A company's financial statements are generated from summary totals in the ledgers. Ledgers include: For every debit recorded in a ledger, there must