Abstract: A portable writing apparatus is provided which includes a substantially flat writing surface and a plurality of posts which are adjacent to one edge of the writing surface and extending outwardly therefrom. At least one of the posts is formed with a recess therein. A latch cover is provided to lay over the plurality of posts. The latch cover has a plurality of openings therein which are designed to receive the plurality of posts when the latch cover is laid thereover. A latch is integral with the latch cover and is associated with at least one of the latch cover's openings. This latch releasably attaches the latch cover to the post having a recess therein.

Abstract: An accounting device for simplified bookkeeping. The device comprises a spiral binder, a check ledger insertable in the divider and divided into a plurality of rows and columns for recording data thereon, as well as a plurality of snap-fit checks which overlie the ledger in shingled fashion. Each check contains a strip of transfer material so that information recorded on each check is successively transferred to a line of the check ledger. A plurality of spreadsheet forms including matchup boxes are also insertable into the binder. Sums recorded in the matchup boxes are transferable to correspondingly labeled matchup boxes provided on a profit/loss summary form so that profit or loss may be easily calculated, and bank account figures easily reconciled. All of the bookkeeping operations associated with a small or micro business may be performed using the self-contained accounting device of the present invention.