I do my income similar to expenses in Excel ... file called 'income for 20xx' and a spreadsheet in that file for each client to record amount billed and received, receipt numbers if cash was given or cheque numbers if cheque, any special attendance or bill notes and so forth ... ... I HATE math and like that it will auto sum in Excel as well as other equations as needed ... I also have clients who pay a lower weekly fee but than I accumulate vacation pay and personal day pay which it will also auto calculate for me so at the end of their care if they 'leave' before all my vacation time is taken I know how much they owe me to take off their security deposit and bill them for their 'last week' any remaining amount still owed