Perfect for setting up computer spreadsheets. All rows and columns numbered for accuracy and fast referencing. Shaded alternate thousands columns prevent Ã¢??decimal slip.Ã¢?x9D Every fifth line ruled in brown for better focusing. Punched for storage in ring binder. Perforated heading tears off when folding to fit 11 x 8 1/2 binder. Ruled One Side, with Perforated Heading. Tears off when folding to fit 11 x 8 1/2 binder. For Use With: N/A; Global Product Type: Ledger Sheets; Form Type: Accounting; Column Headers: N/A.