Field notes
Notes from audit preparation and close routines
Short articles for finance leads and bookkeepers who need evidence that survives fieldwork—not generic productivity advice.
What auditors ask for in the first week
The early PBC list is predictable. Knowing which schedules land first helps SME finance leads avoid scramble mode.
Cut-off mistakes that trip up trading firms
Goods in transit and bill-and-hold arrangements create year-end noise. Here is how to document ownership so the numbers hold.
A close checklist for owner-managed SMEs
When the owner also signs cheques, month-end needs a short, stubborn list—not a textbook close manual.
Preparing for a first statutory audit
Crossing an audit threshold is less about new software and more about evidence habits your bookkeeper can sustain.
Notes from inventory count day
Count procedures look simple until the warehouse is busy. A few field habits keep the numbers defensible.