First—Will meet all the requirements of the law and courts.
Second—Self-explanatory; no cipher code.
Third—Its completeness without sacrificing anything.
Fourth—No posting; one entry only.
Fifth—Universal; can be commenced at any time of the year, and can be continued indefinitely until every account is filled.
Sixth—Absolutely no waste of space.
Seventh—One person must needs be sick every day of the year to fill his account, or might be ten years about it and require no more than the space for one account in this ledger.
Eighth—Double the number and many times more than the number of accounts in any similar book; the 300–page book contains space for 900 accounts, and the 600–page book contains space for 1800 accounts.
Ninth—There are no smaller spaces.
Tenth—Compact without sacrificing completeness; every account complete on same page—a decided advantage and recommendation.