Abstract: A bookkeeping and check writing system enables simultaneous entry of payee and numerical disbursement amount upon the check and an underlying disbursement sheet and, when desired, a duplicate sheet such as a separable voucher sheet. The disbursement sheet has payee and numerical disbursement columns spaced cooperatively to the blanks appearing on standard commercial checks and a transfer sheet is secured in overlying position. A shield member is positioned upon the transfer sheet and supports a check thereon so that the payee and disbursement blanks are aligned with the columns of the disbursement sheet. The shield member has an aperture therein coinciding with the appropriate blanks so that, when the data is entered upon the check by a pen or the like, the pressure is transferred to the transfer sheet and any underlying sheets through the aperture in the shield member, whereas the body of the shield member absorbs the pressure of the writing implement as the remaining blanks of the check are completed.