The value of a 100-year-old journal depended on many factors, such as material, content, and how well it was preserved. Generally speaking, the better the preservation of paper booklets, the higher their value. At the same time, if the ledger recorded some historical information such as the economic situation of a certain period, trade data, etc., then its value might be higher. In terms of material, booklets were usually made of yellow paper, red paper, parchment paper, etc. The quality of these materials would also affect the value of booklets. If the bookkeeping book was made of high-quality materials, its value would be even higher. If the bookkeeping book was well preserved and recorded some valuable information, its value could be very high. For example, if a well-preserved ledger recorded the economic situation, trade data, etc. of a certain period, it might be considered to have historical value and thus may receive a high purchase price. The value of a 100-year-old book depends on many factors. If you are interested, I suggest you look for some well-preserved books to identify them to obtain more information.