For 10 key entry in accounting you want the most often used numbers closest to you. Benford's Law explains why 1 is the most common digit, followed by 2, 3, etc

For 10 key entry in accounting you want the most often used numbers closest to you. Benford's Law explains why 1 is the most common digit, followed by 2, 3, etc. Thus for hand entry, small digits should be closest to the hand, at the bottom, and larger digits at top. For dialing a phone you are not constantly dialing numbers as a accountant or data entry person will be doing. For phoning, the number 1 is not the most common one, it's was actually more rare in old numbers which reserved 1 and 0 in some positions for area codes, needed only for long distance. The user testing showed that top to bottom order worked better for users than bottom to top. Undoubtedly since it matched reading order of the english language, going top to bottom as well. The most efficient and least error prone layout depends on the task. The task of accounting, and the digit frequency, is very different from the task of telephoning.