As a beginning contractor, my first
attempt at accounting was with the aid
of a large checkbook called Ekonomic.
It opened up to reveal checks on the left
followed by a standard check register
and a long columnar ledger. Whenever
I wrote a check, I would fill in the
check register with the payee name and
amount, and add a memo noting the job
name. Then I would record the amount
in one of the 12 columns to the right,
depending on the type of transaction. If
I had written a check for lumber, for
example, I filled in the amount in a column
labeled Materials; I did the same
with amounts for Labor, Tool