I am going to presume most genealogy practices are sole proprietorships filing a form 1040 schedule C, in which case, you are what is called a cash basis business. In a cash basis business, the actual income in and the actual expense paid out over the year is declared. The only exception would be deprecation of major items, but in a genealogical service industry these are few. It does not matter if you put your receipts into a personal or business checking or no checking at all; however, best business practice is to have a separate business checking account. Good written business records are a must for any viable business. My experience is as a small business owner and as a retired IRS revenue officer with 32 years experience. Cynthia S. DellaPenna