An 8'' x 12 1/2'' cloth bound journal has red ''leather'' triangles at the corners. The first few tabbed pages are for the letters of the alphabet. The next 135 pages are divided into 2 columns and are numbered at the top. The pages have a header, a place for the date, description and 2 columns for debits and credits. This never used book reminds me of the books Andy from the Shawshank Redemption cooked for the warden.