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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