In a set of bookkeeping accounts which totals do i use from the cleaning telephone accounts?

Question

do i just include the gross cheques banked that month ?

Rather than the totals including bal b/f from previous month from the seperate accounts for expenses and utilities??

Answer 1

Are you cash or accrual basis accounting ? That would depend on how you book items. I am assuming you are wanting to know if you record actual expenses or expenses that hit the bank ??  

Answer 2

If you're preparing monthly accounts, then you should include just that month's cheques. However if you're preparing  year-to-date accounts, then you should include the amount brought forward from the previous month. I'm referring to income and expenses accounts.