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If you're not recording an invoice or bill, use the Spend Money and Receive Money windows. This allows you to record more transaction details, such as allocating more than one account or tax code.
Using an account that's associated to a bank feed? If so, only use the Spend Money and Receive Money windows if you want to record a transaction before it appears in your bank feed. With bank feeds, you can simplify data entry by using the bank transaction details to record transactions or automate data entry by setting up a rule.
If you have an account that’s not associated to a bank feed, an easy way to record the money that flows in to and out of the account is to use the Bank Register window. This includes payments for customer invoices and supplier purchases, as well as any other receipts and payments. See Entering transactions in the Bank Register window.