Every movement of money, in one ledger.
Money in and money out, each entry with its date, its amount, its category and the customer or supplier it relates to.
LDG 01 / 06
What it holds
Income and expenses
- 01
Income
What came in, from whom, and for what.
- 02
Expenses
What went out, to whom, and for what.
- 03
Categories
Each entry sorted, so the totals mean something.
- 04
A dated record
Entries in order, ready to be checked against the bank.
Why it matters
Everything else in the accounts is built from these entries. Recorded as they happen, they take minutes a week instead of days at the year end.
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