A complete bookkeeping system. Great for starting out a new business or organization. Simplified bookkeeping system includes a six-ring, 3/8" ring diameter binder, ledger sheets; and A to Z indexes. 24 lb. ledger sheets printed on both sides in green ink and set up for accounts payable and receivable, with Debit/Credit/Balance columns. Ledger sheets are refillable with Wilson Jones stock #W758-50A.