The arrangement of the rent ledger depends upon the conditions and upon the taste of the individual who arranges it. If a bound ledger is used, all houses should be entered in a simple register giving book number, address and name of owner.

This forms an index for each house; and in case of tenement or similar property, it affords a serial number which may be stencilled or painted in some inconspicuous place on each house, in order to enable a collector to identify it at once. This is especially useful in the case of suburban property where street numbers are sometimes indefinite.

If a loose-leaf form of ledger is used, the accounts may be indexed (1) by streets; and (2) by owners.

If collectors bring in the rents, the arrangement by streets is far more convenient, as it brings together in the ledger, houses in the same neighborhood which are likely to appear together in the collectors' reports.