An Australian journal of the books
Rosebery, Sydney · Perth desk
The daily books
Every business needs accurate books, but the bookkeeping needs of each business vary. This hub covers the craft: how Australian owner-operators and their bookkeepers keep records that survive an ATO review and still help someone decide what to do on Monday.
Image: John Carlin / Metropolitan Museum of Art · CC0
Bookkeeping practice · 9 April 2026
The wellbeing of a business depends on everyday decisions. Here is a one-day Australian close that produces cash, profit and a BAS you can lodge without a Sunday panic.
Read A month-end close an owner-operator will actually finish · 10 min
Bookkeeping practice · 26 March 2026
The default Xero or MYOB list is not a chart. Here is how to build accounts that match an Australian BAS, a tax return and a conversation with a bank.
Read A chart of accounts for an Australian small business · 10 min
Bookkeeping practice · 12 March 2026
A file that lodges is not the same as a file an accountant can work from. Here is the Australian month-end that survives review, BAS and the year-end meeting.
Read How to keep books a tax agent can actually use · 11 min
Bookkeeping practice · 14 January 2026
Cash GST is a timing choice, not a simpler business. Here is how Australian sole traders and companies choose a method, what happens to debtors and WIP, and when a cash activity statement hides a hole.
Bookkeeping practice · 18 November 2025
A bank feed is not a record. Here is what Australian files actually have to keep for five years, what counts as a source document, and how a clinic or a tradie stores it so someone else can find it.
