What do the sutler's ledger books represent in the novel, Wolves of Eden?

The sutler's ledger books symbolize the exploitation of soldiers fighting on the front lines. Contained in the books are accounts of every soldier's debt to the sutler, and the smith in stealing the books continues the exploitation of poor infantry by attempting to collect at half rate. Kohn destroys the books at the behest of the men, and in doing so sets them free from the exploitative practices of the sutler and the smith.