Historically(1920 to 1927), this ledger not only details the legible hand writing of this era but also the day to day commercial activity in the Kiewa Valley region. The neatness and the diligence of those who were required to pen the information into this ledger was a requirement by all who were involved in commercial trade be it in the city or in the rural area. Emphasis on neatness was ingrained in students at a young age. This era was well before general commercial stock computer based inventories. Generally all students of commerce required an accuracy in writing and arithmetic. Neatness and order were a "selection criteria" requirementThis item clearly identifies the Kiewa Valley as having a substantial financial hub to accommodate the various commercial enterprises within a rural environment Circa 1880's. Although Kiewa Valley had mining, agriculture, cattle and sheep it was also composed of a mixed society, encompassing all levels of society at that period. It identifies some the commercial activities(newsagency) undertaken by specific families farming in the Kiewa Valley and relates their history in the period of 1920 to 1927This ledger has a very thick cover of strong compressed cardboard. It has a cloth covering (Glued on) and is a faded blue colour. The corners of the opening side of the cover are reinforced by suede cloth,in a triangular shape, and enclose both the front and inside portions of the the ledger. The spin is reinforced by a suede section to provide increased strength and protection. The inside cover (both front and back) has an orange and brown bubbles and specks pattern. The grammage of the lined sheets (blue) is approximately 120g/m. The first twelve pages are indented and alphabetically marked with alternating red and black letters (two letters per page except for the last page which has three letters). The remaining pages are numbered in black print at the top outside edge of each page. There are 742 page numbers. Each page has thirty two blue horizontal lines and one double red line (second from top) Each page has thirteen vertical lines starting from the top horizontal double red lines and ending at the bottom of the page. These lines segregate the page into blocks for the date, the transaction and financial input. There are three double vertical red lines which designate the amount of money of each transaction (in pounds shillings,and pence).Located on the top section of the spin (in gold print on red background) "LEDGER" This is framed within a golden printed pattern of straight and squiggly lines.ledger, book keeping, 1920s commercial transactions, local kiewa valley commercial history