Reconcile the bank

Match every bank and card transaction to an invoice, receipt or explanation. Identify transfers, loan movements, refunds and personal spending rather than leaving large “uncategorised” balances.

A reconciled bank is the foundation for reliable reports.

Check sales and purchases

Review unpaid customer invoices, supplier balances and credit notes. Confirm that invoice dates, VAT treatment and customer details are correct.

Chasing old debts and resolving supplier disputes is easier when the list is reviewed monthly.

Review control accounts

Reconcile VAT, payroll, loans, director accounts and payment processors. These balances often reveal duplicate entries or missing journals before they affect year-end accounts.

Keep supporting schedules for assets, finance agreements and large one-off costs.

Close with a short report

Save a monthly profit and loss, balance sheet and aged-debt report. Add notes explaining unusual movements and actions for the next month.

Accountants4All can maintain the records or review a client-maintained bookkeeping process at agreed intervals.

Official guidance

Rules and deadlines can change. Check the current official guidance and obtain advice for your circumstances.

GOV.UK: Business records if you are self-employed

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This article provides general information and is not personal tax, legal or financial advice.