Date: when it took place, a specific day with year. The basic thing that people track in bookkeeping is financial transactions, such as a single purchase or a check, and there are three basic things you will want to track about any transaction. More sophisticated analysis of financial data is beyond the scope of this article, but basic balance and tax information is a superb place to start. Most people who do are interested in “bookkeeping” are interested in simplifying their business life so that they can analyze trends and more easily prepare for taxes. Both of these are different from the person who regularly creates quotes or estimates and invoices, or someone who sells physical inventory items, or someone who has sells items from storefronts in two or three locations. Why are you interested in bookkeeping or accounting? The person who merely wants to keep a check register so they avoid overdrafts has very different needs from the single designer who wants to track basic expenses to simplify tax-time. One of the first questions I ask someone who wants to use a computer is what do they want to do with the computer and why? A lot of people create unnecessary complications on their computers and in their life by doing things without a clear purpose, and this is especially true of bookkeeping. 
With the caveat that I am just a computer guy and NOT a tax expert or accountant of any kind, here are some of my thoughts on small business bookkeeping, especially on the Macintosh.
Most people don’t go into business because they want to learn accounting, but a certain amount of accounting is necessary and inevitable. Bookkeeping is one of the great bugaboos for any small business person, whether for simple banking purposes, tax documentation or business analysis.
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