For re cord keeping I have monthly sheets that record what parents pay and I give weekly receipts when they pay so it records receipt number too. It is just a word document with dates ex Feb 13-17 in first column, changes in second column (this would be where I record things like overtime, late fee, anything that explains why the amount in column 3 is different - which is the amount paid, and column 4 is the receipt number given. That I manually add up at the end of the page - takes 4 pages for the year - one per quarter. And I always plan to use excel the following year and never do. I also have a two page spread again in word of a chart. Page one is room for names and I can fit about 10 names on there so room for new kids to start mid year. First column is name, then months Jan - July ie 7 months. Second page is names and Aug-Dec plus total from page 1, then total page 2 then annual total. I have a separate row at the bottom of the sheets to do my monthly totals so those two sheets is all I need at the end of the year to do parent annual receipts as well as my total earnings for taxes.