Sentence:  The <WSD>Leger</WSD> exhibits at one view the accounts with an individual, as it contains on the Dr. [debit] side whatever he has received, and on the Cr. [credit] side whatever he has paid. ... Let each account be posted from the Day Book in its proper place in the <WSD>Leger</WSD>. If a mistake be made, let it be corrected by an account in the Day Book, clearly stating the correction, and then let this account be posted in its proper place in the <WSD>Leger</WSD>, that no blot or erasure may disfigure its pages. 
Meaning of the word marked with <WSD> tags:  A collection of accounting entries consisting of credits and debits.