Paper size impossible to encounter ISO standard papers in day-to-day uses, with "Carta" (Letter), "Oficio" (Government-Legal) and "Doble carta" (Ledger/Tabloid) being nearly universal. In Canada, US paper sizes are a de facto standard. The government, however, also uses ISO paper sizes. There is an additional paper size, , to which the name "Government-Letter" was given by the IEEE Printer Working Group (PWG). It was prescribed by Herbert Hoover when he was Secretary of Commerce to be used for US government forms, apparently to enable discounts from the purchase of paper for schools, but more likely due to the standard use of trimming
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.