Type the transaction details
Pale mushroom cells are where you type.
One calm step at a time
Your bookkeeping, made simple.
Use this guide while you update the Mini Seeds workbook. It helps you decide where things belong and remember the few checks that matter each month.
Your checkmarks are saved for this month on this device.
Start here
You enter the details. The workbook handles the totals.
Use the workbook to record what happened in the business. This guide is here when you need help deciding where something belongs or what to do next.
Select from a dropdown
Use the dropdown arrow when the workbook asks you to choose an account or transaction type.
Let the workbook do the math
Soft sage cells calculate automatically and are protected, so you do not need to type in them.
Your regular bookkeeping
Most transactions belong in one of three places.
Most of the time, you only need to decide which one fits what happened.
Income
Money received from clients for work or products.
Expenses
Business purchases and costs.
Other Money Movements
Money moving into or out of the business that is not normal business income or a business expense.
Not sure where it goes?
What happened?
Choose what happened to see where to enter it and what to choose in the workbook.
Income
Record it in Income
Money received from a client for completed work or products goes in the Income tab.
Refunds & credits
Record the refund where the original transaction belongs.
Use a negative amount so the workbook can correctly reduce the original income or expense.
Record it in Expenses
- Enter the refund as a negative transaction.
- Use the same expense category as the original purchase.
- Choose the account where the refund or credit was received.
- Enter negative HST only if HST was actually refunded.
Example: If a $113 purchase included $13 HST and the full amount was refunded, enter the refund as negative amounts in Expenses, including negative HST.
Do not also enter it in Other Money Movements.
Record it in Income
- Enter the refund as a negative transaction.
- Choose the account the refund was paid from.
- Enter negative HST only if HST was actually refunded.
Example: If you return $113 to a client, including $13 HST, enter the refund as negative amounts in Income, including negative HST.
Do not also enter it in Other Money Movements.
Personal & owner money
Follow what happened with the money.
These situations involve owner or personal money. Choose the one that matches what happened.
Money to Owner
Record it in Other Money Movements and choose Money to Owner (Personal Draw).
Money taken out for yourself is not a business expense.
Money from Owner
Record it in Other Money Movements and choose Money from Owner.
Your own money added to the business is not business income.
Business Purchase Paid Personally
- Record the purchase in Expenses. Use the correct expense category and enter HST only if it was actually charged. Leave Paid From blank because no business account paid for it.
- Record the same amount in Other Money Movements. Choose Business Purchase Paid Personally and select Personal Funds as the From Account.
Personal Purchase
Record it in Expenses. Choose Personal as the category and select the business bank account or Business Visa that paid for it. Do not enter HST.
The workbook keeps Personal purchases out of your business expenses, profit and HST calculations while still including the transaction in the Month-End Check.
Deposits
Record advance deposits before they become income or an expense.
A deposit is money paid in advance, before the related sale or purchase is complete.
Client Deposit Received
When the deposit arrives
Record it in Other Money Movements. Choose Client Deposit Received and select the business account that received it as the To Account.
Do not also enter it in Income at this point. HST is not entered through Other Money Movements.
When the sale is complete
Record the full related amount in Income and enter HST only if it was actually charged. Then enter the original deposit as a negative Client Deposit Received in Other Money Movements, using the same To Account.
Order Deposit Paid
When the deposit is paid
Record it in Other Money Movements. Choose Order Deposit Paid and select the business account that paid it as the From Account.
Do not also enter it in Expenses at this point. HST is not entered through Other Money Movements.
When the purchase is complete
Record the full related cost in Expenses and enter HST only if it was actually charged. Then enter the original deposit as a negative Order Deposit Paid in Other Money Movements, using the same From Account.
HST
Enter HST with the transaction. Let the workbook total it.
Only enter HST when it was actually charged.
HST charged to clients
When HST was actually charged, enter the HST amount with the related transaction in Income. The workbook calculates the revenue before HST.
HST on business purchases
When a receipt or supplier invoice includes HST, enter the HST amount with the related transaction in Expenses. The workbook calculates the expense before HST.
HST Summary
Review the calculated results.
Do not enter transactions directly in the HST Summary.
- HST Collected
- HST recorded on client income.
- Potential ITCs
- HST recorded on business expenses that may reduce the HST owing.
- Net HST Before Payments
- HST collected less potential ITCs, before CRA payments or refunds.
CRA activity
Payments and refunds go in Other Money Movements.
Choose HST Payment and select the business account that paid it as the From Account. Do not enter it in Expenses.
Choose HST Refund and select the business account that received it as the To Account. Do not enter it in Income.
These entries are included in the Month-End Check because money moved through the business account. They do not change the HST Summary, which shows the HST position before any payments to or refunds from CRA.
Month-End Check
Make sure the workbook agrees with each statement.
This check compares what you recorded with what actually moved through your bank and credit card accounts.
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1
Choose the account
Use one row for each actual bank or credit card statement.
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2
Enter the statement dates
Use the actual Statement Start and Statement End dates shown.
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3
Enter the statement totals
Copy the relevant Statement Debits and Statement Credits.
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4
Look for COMPLETE
The workbook compares the statement with the transactions already recorded.
Calculated for you
The workbook does the comparison.
Do not recreate your transactions here. Record them in Income, Expenses or Other Money Movements first.
- Debit Difference
- The difference between the statement debits and the debits found in the workbook.
- Credit Difference
- The difference between the statement credits and the credits found in the workbook.
- Result
- Shows whether both sides agree or something still needs to be checked.
The activity agrees.
The workbook activity matches the statement for that account and statement period. It does not confirm that every transaction has been categorized correctly.
Something needs another look.
Check for a missing or duplicate transaction, a wrong amount or account, a date outside the statement period, a refund entered in the wrong direction, or a missing Other Money Movement.
Statement dates
Use the period shown on the statement.
If it runs from January 18 to February 17, enter those actual dates. Do not change it to a calendar-month range.
If it runs from December 18, 2025 to January 17, 2026, keep those actual dates, but enter only the Statement Debits and Statement Credits from January 1 to January 17, 2026. The statement totals must cover the same 2026 activity as the workbook.
Review Your Business
See the month, then step back for the full picture.
Once your bookkeeping is up to date, these views help you understand what happened without changing any entries.
How am I doing right now?
Choose a month for a quick snapshot of your bookkeeping, including Income, Business Expenses, Net Income, HST Position and statement progress.
What happened this month?
Select a month to see Revenue, COGS, Gross Profit, Overhead and Profit or Loss, with more detail about overhead spending.
What does the year look like overall?
See each month side by side, along with the full-year totals and overhead detail.
The main numbers
A simple way to read the summaries.
For the clearest profit view, use the Monthly Summary or Full Year Summary.
- Revenue
- Client income recorded in the workbook, before HST.
- COGS
- Direct client-purchase costs recorded as COGS - Client Purchases, before HST.
- Gross Profit
- Revenue less COGS.
- Overhead
- The regular business costs listed in Overhead Detail. COGS, personal items and Donation are not included.
- Profit / Loss After Overhead
- What remains after COGS and Overhead are deducted from Revenue.
Shows where the regular costs of running the business are going.
Personal transactions are kept out of the business profit figures.
Donation is shown separately in the Full Year Summary and is not included in Total Overhead.
Your Simple Monthly Routine
Six simple steps, in order.
Follow this short checklist each month. Your progress stays saved on this device.
Your month is ready
The monthly routine is complete.
Transactions and other money movements are recorded, applicable statements show COMPLETE, and you have reviewed the business results and HST position.
When You’re Not Sure
When something doesn’t quite fit.
Most questions are covered in the Companion. This is the fallback for something genuinely unusual or unclear.
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Start with “What happened?”Use the transaction helper near the beginning of the Companion to find where the transaction belongs.
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Check the related guidanceUse the section for refunds, owner or personal money, deposits, HST or a Month-End difference.
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If it still isn’t clear, don’t guessKeep the supporting information and make a clear note about what happened. Do not force it into a category just to finish.
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Get guidance when neededIf the situation is genuinely unusual or its tax treatment is not covered, confirm it with an accountant or bookkeeper before recording it.