If you have a lot of small tasks and need to record your time to the minute, you should record your time based on tasks. The stopwatch built into Time&Budget helps you here. A separate subtask is created for each step of your task.
If you would rather record your time in blocks of 15 minutes or several hours, it is advisable to enter it on an appointment basis.
How to track time with Time&Budget based on tasks?
How to track time with Time&Budget based on appointments?
Why doesn't Time&Budget show any activities in the reports?