Any reason I should keep track of non-business accounts in personal books?

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Should I Track Non-Business Accounts in Personal Finances?

Hello everyone,

I’ve been working in Bookkeeping for multiple companies and recently decided to take on some freelance work for a few clients to earn extra income. One of my clients is a newlywed couple, whom I’ll refer to as H (husband) and W (wife). They were previously the type to hand a box of receipts to their accountant come tax season, without any formal Bookkeeping system in place. This situation is unique for me, as I’m setting up their books from scratch and am pondering the level of detail required for accounts unrelated to their business and tax obligations.

Overview of Their Financial Setup

H owns two rental properties and files under Schedule E, operating as a sole proprietor with no LLC in place. I’ve suggested he segregate his rental business finances, but he hasn’t done so. Both H and W have separate day jobs, yet they deposit their salaries into H’s checking account. This account also handles rental income and expenses. For clarity, I’ve outlined their accounts and their relevance to his business:

Accounts Needing Bookkeeping

  • H’s Checking Account: Receives rental income.
  • H’s Credit Card: Used for rental property expenses.

Accounts Possibly Needing Bookkeeping

  • H’s High-Yield Savings Account: Savings.
  • W’s High-Yield Savings Account: Savings.
  • H’s Brokerage Account 1: Stocks.
  • H’s Brokerage Account 2: Bonds.

Accounts Unrelated to Business

  • W’s Credit Card
  • W’s Checking Account
  • W & H’s Venmo Accounts

Understanding the Complexity

The challenge is that H pays W’s credit card bill from his checking account, since both their paychecks are deposited there. I suspect H has his own budgeting approach and primarily employs me for tax compliance reasons. Historically, they haven’t itemized expenses, leading me to question the necessity of closely tracking all accounts, primarily those in the third category.

The Key Question

Should I invest effort in detailing the accounts listed under the second and third categories? Initially, I planned to focus solely on the first category. However, their financial setup is more intricate than anticipated. Might it be feasible to categorize all expenses related to W’s credit card—and similar accounts—as “personal expenses”?

I’d appreciate any insights or advice on how to balance thoroughness with efficiency in this context.

Thanks for

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One response

  1. Should You Keep Track of Non-Business Accounts in Personal Books?

    When working with clients who have intertwined personal and business finances, like H and W, the question of how detailed your Bookkeeping should be is crucial. Here are some key considerations:

    1. Separation of Personal and Business Finances

    The principle of separating personal and business finances is vital for clarity, accurate reporting, and potential tax benefits. Even if H has not set up separate accounts for his rental activities, it’s important to create a clear distinction, at least in the Bookkeeping records.

    2. Accounts Needing Bookkeeping

    a. Accounts Clearly Related to Business:
    H’s Checking Account: As this account receives income from rentals and pays rental expenses, it should be meticulously tracked to ensure all business transactions are accurately recorded.
    H’s Credit Card: Similarly, any expenses paid for the rentals with this card should be tracked.

    b. Accounts Probably Needing Bookkeeping:
    H’s & W’s High Yield Savings: Track if these are used for any business-related transactions or have the potential to impact the business’s financial decisions.
    H’s Brokerage Accounts: Investments might indirectly affect H’s financial standing and decision-making power related to the rental business.

    3. Handling Personal Accounts

    Personal Accounts:
    For the strictly personal accounts (W’s credit card, checking, and Venmo accounts, as well as H’s Venmo), you might not need detailed bookkeeping unless:

    • They frequently intermingle with business transactions.
    • They impact the personal financial situation significantly linked to business decisions (like funding the rental property).

    If business transactions seep into these accounts, consider recording them as “personal expenses” in categories like:

    • Personal Transfers: Payments to W’s credit card from H’s checking can be recorded under this to streamline the separation.
    • General Personal Category: Any general household or personal expenses can be recorded under personal expenses for simplicity.

    4. Benefits of Detailed Personal Bookkeeping

    While it’s not typically required to track personal accounts with the same rigor as business accounts, doing so offers:

    • Comprehensive Financial Picture: Helps H and W see their overall financial health, aiding in budgeting and long-term planning.
    • Simplified Tax Filing: If any personal expenses can be deducted or have tax implications, detailed records will simplify the process for their accountant.

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