I’ve seen books where the vendor names are omitted – probably in an attempt to speed up data entry. So just the date, dollar amount, and expense account were recorded, but not who the money was paid to. Did you know you need to be able to track how much you paid every vendor during the year? You may have an obligation to report it on a 1099 at year end. So make sure you don’t follow this lax bookkeeping example, and be sure to record all vendor names.