to define columns of equal width so that data entry is the same whether made from top to bottom or bottom to top the above described invention may be implemented in a single sheet business form 10 or in a manifold arrangement 50 as illustrated in fig5 and 6 manifold 50 may comprise a first sheet 52 a second sheet 54 and other sheets as desired not illustrated sheets 52 and 54 may be joined at one or more edges and may have a carbon sheet 53 positioned therebetween alternatively other pressure sensitive mark transfer material may be employed in combination with or in place of carbon sheet 53 for example the contacting surfaces of sheets 52 and 54 may be coated with microencapsulated reactive marking dyes for production of 34 carbonless copy 34 front face 56 of business form 50 is a physical part of sheet 52 whereas rear face 58 of business form 50 is a physical part of sheet 54 rear face 58 carries a second field of instructional information which is printed in a first region 60a from top to bottom and in a second region 60b from bottom to top form 50 has binding apertures at the top and side marginal areas in like manner as business form 10 in a further embodiment show in fig7 and 8 a manifold business formset 10 has first and second preceding sheets associated with a third or common sheet 110 configured as described above the first preceding sheet 120 is coextensive with the common sheet 110 and positioned in front of the common sheet 39.