Forms are set-up for accounts payable and accounts receivable with debit, credit and balance columns. Easy-to-use sheets make performing accounting tasks easier and less time consuming. Green paper color is easy on the eyes. For use with Four-Ring Ledger Binder (RED-63453, sold separately). Sheet Size: 5" x 8 1/2"; Form Type: N/A; Column Headers: Debit; Credit; Balance; Format: N/A.