How to make an account book

When it comes to keeping accounts of a business or even the home, it is essential to have a book of accounts, where to record all expenses and income so that it is recorded. In this way, it will be essential to write down all the money that goes in and out, together with the concept and the date in which that transaction was made. In this article, we explain you some tips on how to make an account book.

Steps to follow:


Traditionally, the book of accounts has been what its name indicates: a book or notebook in which to write down everything that we spend or charge in our business or at home. To this day, we can change the paper and pen by a computer file such as an Excel document.


You should organize your accounting book for periods of time, either monthly or weekly if you want to keep a more comprehensive control of your accounts. To do this, you must separate and differentiate the expenses and income of each of these intervals.


In the same way, it will be necessary that you include to what concept each of the records you record is due and when it has been made . For this, we recommend you to organize yourself by columns, breaking down the concept, the amount and the date; You can also add other columns with variables that you would like to highlight, such as the account number from which the payment or collection was registered.


Also, it should be noted that in accounting we can differentiate between:

  • Daily book, the one in which the movements are recorded according to the date in which they were made.
  • Ledger, which collects economic facts based on the account that has been affected.


The constancy and rigor at the time of making the book of accounts will be fundamental, for that reason, in some occasions it is advisable to obtain professional help and advice. Currently, we can also do it through an online accounting manager, a very simple tool to manage the accounting management behind which we will find professionals who will solve our fiscal and accounting questions.