Child care centers and home daycares
Bookkeeping for child care centers
Child care money arrives from parents, state subsidy programs and sometimes the federal food program, each on its own schedule. Staff payroll is the biggest cost. Clean books keep all of it straight.
Matthew Coleman, QuickBooks ProAdvisor, accounting and finance degree. Cranford, NJ. Start with a free health check of your books. You get a quote after we review your books, before any work starts.
Why the books get messy
Tuition is weekly or monthly, with registration fees and deposits on top. Subsidy payments arrive later and in batches. Meal reimbursements, if you take part in the federal Child and Adult Care Food Program, come on their own cycle. Payroll for teachers and aides runs every week or two.
What we track
Tuition billed and paid by family, with an aging list. Subsidy payments matched to the children and periods they cover. Food program reimbursements and food costs. Deposits held for families, kept apart from income until they're applied. Payroll and staff costs.
Budget by enrollment
Revenue follows enrollment and staff costs follow ratios, so a budget built on enrollment shows how many open spots the center can carry. Our budget-vs-actual workbook helps.
Home daycares
A family child care business run from home also has a share of home expenses that may count as business costs. How that is worked out for tax is a question for your CPA; we keep the records it needs.
Related
- Budget vs actual workbook
- Free small business budget template
- Bookkeeping health check
- What bookkeeping costs in New Jersey
- Bookkeeping home
General information, not legal or tax advice. Rules change; confirm with the agency, lender or your professional. Updated October 2026.
FAQ
Common questions
Can you track tuition by family?
Yes, with balances owed and payment history for each family.
How are subsidy payments recorded?
Matched to the children and weeks they pay for, so you can see what's still owed.
Do you handle payroll?
Payroll processing and NJ payroll filings are available as an add-on to monthly bookkeeping.