This is a single-sheet journal with balance to keep track of small debts, IOUs, favors, and accounting for small projects. It has five columns: date, description, debit, credit, and balance. So, it functions as a journal and a ledger for a single account/debt.
It lacks the ledger page reference, but includes the balance.
At the bottom are instructions for how to use the form, so this is suitable for beginners with no bookkeeping or accounting experience. Because it’s printed (or can be replicated on a sheet of notebook paper), you don’t need a computer or phone to use it.