PARAMITA
Bookkeeping
Our Expertise
Bank Reconciliations
Process that explains the difference between the bank balance shown in an organization's bank statement, as supplied by the bank, and the corresponding amount shown in the organization's own accounting records at a particular point in time
Account Receivables/
Debtors
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How and when invoicing is done
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How credit terms are established, whether statements are provided
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When and how reminders to customers are made and how slow payments are follow up
Cash Flow
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Cash flow from operating activities may include the receipt from customers, payments to suppliers, payments to employees, borrowing cost paid, grants received, warranty payments and income tax paid.
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Cash flow use in investing activities such as cash flow from the interest received, dividend received, proceeds from sale of plant and payment for plant.
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Cash flows from financing activities may include cash flows from proceeds of share issue and dividend paid.
Account Payables
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Ensuring all invoices are properly receipted and genuine
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Discounts have been taken up where appropriate
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Have an internal control matching the goods/ services actually received
Payroll
To ensure that Payroll to all employees are paid accurately and timely with the correct withholdings and deductions, and to ensure the withholdings and deductions are remitted in a timely manner
BAS (GST)
Is the business incurring a GST turnover of $75,000 or more ($150,000 or more if it is a non-profit organisation)?
1. On a cash basis
Collect all transactions that the entity has received payment for (customer invoices and/or receipts) and all transactions the entity has paid (supplier invoices and/or dockets).
2. On an accruals basis
Collect all supplier invoices and all customer/sales invoices that have been created through the period, whether paid or not. Ensure each transaction has supporting documentary evidence.