In a pad of alternating original and copy sheets all of them are provided with identical information-receiving columns indicating at their top the information to be entered. Cash and check entries made on the original sheets simultaneously appear on the copy sheets, and each original sheet is removed from the pad when filled out. The back of each copy sheet carries a list of different income and expense items, each identified by a different code number for entry, where appropriate, on the underlying original sheet beside the corresponding cash or check entry.