Maplestory Guide for What Is Scrolling
Scrolling is the process of buying (usually) expensive scrolls (70,000 mesos for cheap 100% scrolls, weapon attack for gloves can rise as high as several million mesos), and then using them on your items. Usually, a fully scrolled item is better than the next item. For example, a +7 Red Viper (level 35 bows) can have 68 weapon (Mesos) attack and 7 accuracy if scrolled with 60%s. An unscrolled Vaulter 2000 (level 40 bows) has up to 59 weapon attack if you are lucky.
Because of the level 40/50 gap, it is recommended that you start scrolling your weapons at level (maple story gold) 40. 10 levels take a long time, and most level 50 weapons are rare (though they can be created in Ludibrium). So, you may use your arms to the level 40 and 55 or even 60. Scroll allows you to buy new weapons, your weapons stronger.
10%s, 60%s and 100%s are three kinds of scrolls that are available. 10%s gives the best stats, but only work 10% of the time. 60%s does best on average, but they are usually very expensive. 100% scrolls are usually cheap, as most are available from NPCs scattered across the Maplestory world, and they always work. However, 100%s will not get you the best possible weapon. However, even when a scroll fails, an upgrade slot is still deducted from the item, so think carefully when scrolling.