Glad you asked...
You use a columnar pad just like you would a checkbook register only you have more categories. A columnar pad is really like the original Excel program by hand. Use the columns for keeping track of stock, finances, accounts receivable or payable. The columns help keep things in neat, even rows.
Then again, this answer might help you...
A columnar pad is usually used for accounting. One example is putting purchase down the main column then labeling the remaining columns for different types of spending. These labels may be things like; household, utilities, food, and auto. For more information look here: http://www.journalofaccountancy.com/Issu...; http://www.staples.com/Acco-Side-Punched...

