"For each one of all the entries that you have made in the Journal you will have to make two in the Ledger. That is, one in the debit (in dare) and one in the credit (in havere). In the Journal the debtor is indicated by per, the creditor by a, as we have said...The debitor entry must be at the left, the creditor one at the right." Geijsbeek, John B (1914). Ancient Double-entry Bookkeeping. Retrieved 31 July 2016. A facsimile of the original Italian is given on the facing page to the translation.
