No, a grocery list, TODO list, and expense/income list are all instictivly written in a column. We still do that when making a spreadsheet.

I think it's our bias to put the +/- before the item; it works just as well after:

 17.00 Credit
 20.89 Debit
 ...
[download]

But the common thing is that the operator and its operand are on the same line. In the infix notation used by Perl and most common languages, that means putting it on the left. In RPN-style calculators, it means putting it on the right.

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