For me i always use ledger boooks. since online ama electronic keeping may fail. For example kama umeeka records zako kwa lapy ama simu na sipotee ama kufail then propably umepoteza records zako. ledger books ni poa since haziezi potea ama kufail.. i always balance them and kuget details ni easy. as long as uko na electronic record keeeping always kuwa na manual record keeping kama back up..