The cash or bank journal register is perfect for recording all movements in income and expenditure over several months or even years. Each double page is foliated, and presents in the title the month and year of the entries. On the left page the receipts or debits, on the right page the payments or credits depending on whether you keep cash accounts or bank accounts. Of the 31 lines, broken down into 13 debit columns and 6 credit columns, you can enter one line per day and thus devote each double page to the month. But you can also take advantage of these 31 lines to break down transactions by employee or product. The clarity of Exacompta lines and their print quality with a special green ink have been recognized and appreciated for years. The 110 g/m2 paper is lightly tinted, specially designed to rest the eyesight, and matte for easy and clean writing It is FSC# certified, a responsible forest management method. The glossy card cover comes from our Clairefontaine paper mills, it is noble, rigid, resistant and ecological. Exacompta stitches and registers are 100% made in France.