Small-business guide

A practical bookkeeping, VAT and payroll routine

A repeatable monthly routine makes year-end accounts easier and gives business owners more useful information during the year. The details vary, but consistency matters more than complexity.

Each week: capture documents and questions

Store sales invoices, supplier invoices and receipts in the agreed system. Record cash transactions promptly and keep a short list of items that need explanation rather than guessing their treatment.

  • Upload invoices and receipts
  • Record cash sales and expenses
  • Keep business and personal spending separate
  • Flag unclear transactions

Each month: reconcile and review

Reconcile every bank and credit-card account to the bookkeeping records. Check unpaid customer invoices, supplier balances and unusual movements. A reconciliation is the control that confirms the records match the account statements.

  • Complete bank reconciliations
  • Review money owed by customers
  • Review upcoming supplier payments
  • Check director or owner transactions
  • Compare cash position with expected commitments

Before payroll and VAT cut-offs

Send starter, leaver, pay and absence changes before the payroll cut-off. For VAT, make sure the relevant period is complete and that queries are resolved before the return is prepared.

  • Approve payroll changes on time
  • Check VAT invoices and digital records
  • Resolve bookkeeping queries
  • Review the return before submission

Use the routine to improve decisions

Organised accounting is not only about compliance. Current records can support cash-flow conversations, pricing decisions and planning for tax or investment.

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