I have 2 ledger style A4 sized books. One is for income, and the other for business expenses.
In the income book I itemise each transaction. I have 4 columns; 1) Date, 2) Customer details (house name/number and street name, 3) cash payments, and 4) bank payments (cheque or bank transfer).
In the expenses book the columns are headed thus; 1) Date, 2) Motor Vehicle, 3) Insurance, 4) Consumables, 5) Stationery.
hth.
John