What exactly do you mean by "read and interpret?"
Are you having difficulty understanding the Handwriting? That just comes
with practice. Or are you having trouble figuring out the flow of entries?
That, as others have mentioned, depends on the system of book-keeping
used.
A quick Google Books search brought up these works that may be of help:
--P. Kelly, "The Elements of Book-Keeping; Comprising a System of
Merchants' Accounts, Founded on Real Business, and Adapted to Modern
Practice..., " London, 1805
--William Tinwell, "A Treatise of Practical Arithmetic and Book-Keeping, 
by Single Entry. Fifth Edition." New Castle: Angus and Son. 1805
--James Morrison, "The Elements of Book Keeping by Single & Double
Entry..." London: Longman, Rees. 1813

Another source of difficulty with old accounts and ledgers is knowing what
they're talking about. My study of ledgers and accounts has mostly been
those of blacksmiths and the allied trades. So I've become pretty well
versed in technical terms of those trades from that time period (up
through the mid 1800's.)

Best of luck.

Scott Peters

Jersely Speaking,  Minister of trivia, errata and miscellany --
 Founding Trustee, The Jewish Heritage Museum of Monmouth County
 ------------------------
 "The ordinary distinctions in society are often vague, and imply no just
pre-eminence: rank and titles are adventitious
 things and instead of designating merit or virtue, are frequently the
baubles of imbecility, or the sparkling decorations of meretricious
pageantry" William Griffith, 1803

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