Three-column ledger paper

Three money columns and a wide description area, which is the classic debit, credit and balance ledger.

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Debit, credit, balance

Three columns is the traditional general ledger account layout, and it is still the clearest way to keep a single running account by hand. Debit and credit record what moved, the balance column carries the result forward, and a running balance means an error announces itself at the next entry rather than at the end of the month. That immediacy is the practical argument for keeping any account this way.

Three columns buys you description width

Every money column you add takes space from the description area, and a description you have to abbreviate is a description you will not understand in six months. Three is the point where the entry text still has room to be a sentence. Go to six only when you genuinely need the analysis, and expect the descriptions to become codes.

Ruled paper as a check on the software

Most people who use this are not replacing their accounting software with it. They are reconciling against it, working through a problem the software is hiding, or keeping a petty cash or client trust account where a physical record is wanted. For all three, a running balance in your own handwriting is doing a job that a screen does not, which is forcing you to look at every line.

Printing it accurately

This only measures correctly if your printer doesn't rescale the page. In the print dialog set Scale: 100%, not "Fit to page" or "Shrink oversized pages". If you're not sure it worked, print the calibration page, measure the ruler on it with a real ruler, and it will tell you exactly what your printer is doing to the page.