Usually I use tables, as you colour these quite easily, set up styles etc. Very flexible, easy to do the double underline for sums (using paragraph rules, underline options, cell strokes and other ways, whichever you prefer).
Tabbed text would work fine too, but what about when an account goes over two pages, you'd want the header information to follow, the only way I can think to do that would be to manually insert another row of text on the following page, that information changes and you have to remember to move that line of text again.
Also tabbed text can have background colour using Paragraph Rule Above and below, but this is limited in the fact that you have to adjust the stroke weight for each additional line of text, as well as for different sections of the table you're trying to use.
Going outside of this, the other way would be to put object frames behind the text to shade the tables, and this is troublesome as it won't move unless it's anchored, which is a problem for tables that split over two pages or that have to change as new information is inserted.
Tables are the way to go, I think, much easier to manipulate and stylise.
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