Again probably another "silly" question but what system do Counties use to record the income; expenditure and accruals/prepayments to prepare the accounts/balance sheet. For instance does your County use a computerised system, or just plain paper records? Whatever, can you tell me the type of system used. I have looked at the EBU website and can't see any recommendations (even for clubs). So any info would be appreciated. I am aware that it is best to use whatever suits the treasurer/committee/transactions but any "direction" would be appreciated.