Set up for accounts payable and accounts receivable, with Debit, Credit and Balance columns LOG EXTERIOR COVER: Strong beautiful paperback. BINDING: Professional trade paperback binding. The binding is durable; pages will remain secured and will not break loose. PAGE DIMENSIONS: 8.5 x 11 inches) 21.59 x 27.94 cm (Makes for easy filing on a bookshelf, travel or storage in a cabinet or desk drawer). Each sheet is printed on both sides in black ink 100 pages Other Logs are available, to find and view them, search for Elizabeth S.R.M. Cole books on Amazon.