Sentence:  [T]he only thing that can cause delay is the calling for explanations at the end of the year, and this can be avoided if you <WSD>ledger</WSD> for each registering post or group the figures of each month as received, and in making progressive totals compare them each month with the totals of former years, which can be entered at the head of the ledger. The labour of <WSD>ledgering</WSD> is but small, and it enables you to keep your eye on the progress of trade all through the year, ... 
Meaning of the word marked with <WSD> tags:  To record (something) in, or as if in, a ledger.