Paper, spreadsheet or software.
PAPER
Works for very small volumes.
Difficult to search, easy to lose, impossible to analyse.
A SPREADSHEET
Sufficient for many small businesses.
Cheap, flexible, and it requires discipline.
ACCOUNTING SOFTWARE
Automates much of it, connects to banking, produces reports.
Costs monthly, and requires setup.
WHAT TO CHOOSE
A spreadsheet, to start, if volumes are low.
Software once transactions exceed what you can comfortably enter.
WHAT DRIVES THE CHANGE
Volume Needing invoices raised Needing reports Having staff An accountant who prefers it
WHAT TO ASK YOUR ACCOUNTANT
What they prefer to receive.
That reduces their time and your cost.
WHAT TO AVOID
Software more complex than you need Paper records for anything but the smallest business Changing systems repeatedly
WHAT MATTERS MORE THAN THE TOOL
Doing it consistently.