Double entry bookkeeping has been around for a very long time. The concept was originally developed by The Romans, early Medieval Middle Eastern civilizations refined the process and principles.
Further refinement occurred throughout the thirteenth and fourteenth centuries during which time the system was widely adopted by Italian merchants.
The system of double entry was further developed and formalised, when, In 1494, Luca Pacioli (an Italian Mathematician). Known as the “father of accounting” wrote the first book on the subject.
Whilst we have moved on from handwritten ledgers managed by scribes in dusty candle lit rooms, those principles apply as much now as they did then, indeed, the bedrock of all modern accountancy and accounting systems throughout the world rely on those ancient principles.


The advent of modern computers and software platforms has transformed the way we do most things in life and bookkeeping is by no means an exception.
The internet, somewhat a novelty just a few years ago has further changed the way we do almost everything. The development of digital cloud-based accounting systems is just the latest manifestation, and, together with an increasing capacity for integration this evolution will continue at increasing speed, no doubt!
So, what do we mean by modern bookkeeping and how can we make it work for you? Well, we must start by dispelling a myth, simply plugging everything into your favourite digital platform does not necessarily solve all your bookkeeping problems over night. In fact, it can cause some serious headaches when it comes to sorting out the mess if it’s not administered and controlled properly.
But enough of those negative vibes!! With support and guidance, we can make it work for you. A well managed intergarated system can provide a wealth of reporting and management control tools as well as take a lot of the tedium away; for example bank reconciliation etc is much more efficient.
We are a small and friendly practice, but of course that comes with limitations, we simply do not have the capacity to work and be competent using multiple platforms. Instead we have adopted Xero as our preferred platform and become quite expert in it use over the years. So, whether you are:​​​​​​

  • Thinking about starting a new business
  • Considering migrating to a digital accounting platform for the first time or wish to migrate your data from Xero
  • Looking for a reliable partner to manage and control your bookkeeping obligations

Advantages include:

  • Simple online accounting or paper-based – up to you!
  • Simple time-saving system
  • Training and induction
  • Our own Excel spreadsheets
  • Clear reporting
  • On-the-phone support from the wonderful Betty
  • Tips and advice specific to hospitality businesses


Want to meet a business we helped transform from mess to success?


Let us save you time and stress, contact us for a confidential no obligations chat

What Our Clients Say

Paul’s very approachable and understanding. If you’ve got the world on your shoulders, give him a call. He does exactly what it says on the tin, and I’d highly recommend him to anybody. If it wasn’t for Paul, I wouldn’t be in the pub now. It’s the best money anyone could spend on an accountant.

John Martin

Business Start-up

If you’re thinking of opening a pub, restaurant, B&B or other hospitality business in East Lothian, the Hayhoe Webb Partnership can provide invaluable support.

Business Growth

When you want to grow your hospitality or tourism business and are looking for sound business advice from an expert in hotel, pub and licensed management we're here to help.

Business Rescue

If your finances are floundering and you need to take control of your hospitality business to square things with the tax man, The Hayhoe Webb Partnership are a safe pair of hands.


Not many people in the hospitality trade love bookkeeping – but someone’s got to do it! It’s a legal requirement and Hayhoe Webb are experts.