Accountant
A guide for use by bookkeepers, accountants, auditors and the like in association with ledger sheets, journals, spread sheets and the like having informational indicia associated in horizontal rows and vertical columns to enable such information to be more accurately and easily read with less chance of error. The guide includes an L-shaped
 
 
member having an elongated horizontal component and a shorter vertical component both of which have a longitudinally continuous transparent area delineated by beveled red lines with the area externally of the red lines being translucent with the width of the transparent area being substantially equal to the width of horizontal rows of indicia and the width of the vertical transparent area being substantially the same as the width of vertical columns of indicia. The juncture between the transparent areas is provided with a window to enable transcription of indicia on the underlying ledger sheet by inserting a writing instrument through the window. The elongated horizontal component is provided with a living hinge to enable the guide to be folded into a compact condition.

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