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It doesn't always make sense to use a software program like QuickBooks. If you are a very small business or simply spreadsheet challenged, a manual A manual bookkeeping system will simply record in date order the incomings (income) and outgoings (expenditure) of a business. A business will need to retain Enter each transaction in the journal as it occurs. Each transaction needs an entry for a debit to an account and a corresponding credit. If you do not keep upYou can record your bookkeeping manually. Manual bookkeeping is probably best suited for very small businesses with few transactions. It doesn't always make sense to use a software program like QuickBooks. If you are a very small business or simply spreadsheet challenged, a manual How to Keep Accounting Records. This module focuses on cash book entry; the various books to be kept for proper record keeping of your business activities,.