Backing up your QuickBooks 2012 data file is, mostly, just a matter of common sense. That being said, however, here are some ideas about how and when and maybe why you should back up:
Make it easy.
The most important thing you can do regarding QuickBooks data file backup is this: Make backing up easy. This probably means that you consider the online option, but if you do go local, you want to have a high-density, removable storage device that you can use with the computer you use to run QuickBooks.
Some companies use a stick-of-gum sized USB flash drive. You choose what device works best for you, but you definitely want some similar, easy-to-employ storage device. In this case, easy means that backing up is more likely to occur.
Back up regularly.
It is recommended that you back up every time you enter transactions into the QuickBooks data file. Obviously, if backing up represents a lot of work, you won’t want to do it. But if you have an easy way to back up and a convenient storage device, you can and should back up regularly. Daily backups are not too often.
Store a backup copy of the QuickBooks data file offsite.
One final important point worth mentioning: Many of the events that may destroy or corrupt your data file are specific to your computer — a hard drive failure, a virus, a user accident, and so forth.
Some of the events that may corrupt or destroy your QuickBooks data file, however, are location-specific. Fire, flood, or theft can cause you to lose the QuickBooks data file and its backup. For this reason, you want to store a copy of the backup offsite.
At the end of the week, for example, you may want to pop the flash drive in your shirt pocket or purse and bring it home. Make sure that if something corrupts or destroys the QuickBooks data file, that same something also doesn’t destroy the backup QuickBooks data file.
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Source:http://www.dummies.com/how-to/content/quickbooks-2012-backup-tactics.html
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