A ledger book is a printed journal that allows you to fill out information in a database format -- only on paper. You can write in any heading you want for each column, and in some cases the headers are already defined. For instance, if you have an event, you may want to record each guest and his contact information. A cash ledger lists cash receipts for a business. Pilots also keep ledgers to record information about trips they've completed.
Write the title of the ledger book on the front or inside cover of the book. List the time period it covers as well, such as for a year or quarter (every three months).
List the column headings you need for your ledger book on a separate piece of paper before you start writing them in. Take time to figure out if these are the final headings to avoid a scenario where you've filled out the headers and then realize that you missed a column.
Flip to the first blank page of the ledger and start filling in the column headings on one or multiple pages.
Enter your ledger information in the same format as a database. For instance, if you have a cash ledger book, your headers might read "Date," "Cash Received," "Invoice Number," "Description of Transaction." The first entry might read "11/1/2011, $10, 10-0293, Television-Model 1234," respectively. Repeat this process for each entry.
List summary totals at the end of each page if this is a financial ledger. Leave the last line of the ledger blank and write the word "Total" on the left-hand column (if there isn't already a line designated for totals on the book's printed sheets). For instance, in the cash ledger example, you should add up all of the cash amounts at the end of the page and list the total under the "Cash Received" column.
Affix a pen on a string to your ledger book and keep it in a convenient location so that you can access it quickly to make your entries.