Basic bookkeeping ledger

Income entries are money coming in - sales, payments received, deposits. Expense entries are money going out - stock, rent, salaries, transport, marketing. The balance is income minus expenses, and it shows whether the business is ahead or behind for the period recorded.

Daily is best, because a transaction you forget on the day is hard to remember a week later. If daily is not realistic, update it every evening or at least every weekend, then reconcile it against your M-Pesa statement and cash count.

A simple income-and-expense ledger is a strong starting point for a small business. It will not replace statutory accounts prepared by a qualified accountant, but it gives you - and your accountant - an accurate, complete record of every transaction.

Your entries stay in your browser, so you can copy or screenshot the balance and transaction list any time. The tool keeps your records private - nothing is uploaded to LinkDuka.

Pick "expense" as the entry type, add a date and a short description, then enter the amount. The entry is only saved when the amount is above zero and the description is not blank. Expenses are subtracted from your balance, so the ledger total drops the moment you add one.

The balance is every income entry minus every expense entry. A negative figure means your recorded expenses are higher than your recorded income for the period. Add the missing income entries or review the large expenses to bring it back above zero - the summary panel flags which side is ahead.

Each row in the transaction list has a small delete button. Click it and the entry is removed from the ledger and the balance recalculates automatically. There is no undo, so confirm the amount and the date before you delete.

Record every payment - M-Pesa, cash, or bank transfer - as an income entry with a description that says how it was paid. The ledger does not separate payment methods; it only adds income and subtracts expenses, so your balance counts cash and M-Pesa together.

No. The ledger opens directly in your browser with no login or account. Your entries are saved to that browser only and are never uploaded to LinkDuka, so the record stays private to the device you use it on.