As the Australian financial year wraps up on 30 June, a bookkeeper’s role becomes more vital than ever.
From financial accuracy to ATO compliance, the bookkeeping team lays the foundation for a stress-free June 2025 BAS.

Here’s a detailed and practical EOFY checklist designed to help accountants complete the June BAS faster with fewer queries and rework.


1. Reconcile All Accounts

  • Bank, Credit Card & Loan Accounts – Match all transactions with statements

  • Petty Cash – Account for small business expenses

  • Check for – Unreconciled items, duplicate entries, and bank balance mismatches


 2. Review Accounts Receivable & Payable

  • Debtors – Follow up on unpaid invoices

  • Creditors – Ensure all bills are recorded and paid

  • Write Offs – Identify uncollectable debts and process write-offs

  • Data Check – Ageing reports, due dates, and any early payment discounts


 3. Finalise Payroll & Superannuation

  • Wages & PAYG – Confirm figures align with payroll records

  • Super – Ensure contributions are paid and cleared by 30 June for tax deductions

  • STP Finalisation – Submit by 14 July 2025

  • Data Points – Super payment confirmations, PAYG summaries, payroll registers


 4. Conduct a Stocktake (If Applicable)

  • Inventory Check – Count stock on hand and write off damaged/obsolete items

  • COGS Accuracy – Ensure correct costing for EOFY reporting


 5. Fixed Assets & Depreciation

  • Asset Register – Update with new additions or disposals

  • Depreciation – Apply correct depreciation methods and rates

  • Data Points – Purchase dates, tax invoices, depreciation schedules


 6. GST & BAS Reconciliation

  • Reconcile GST collected and paid with BAS lodged so far

  • Compare GST figures in software vs. BAS lodged to date

  • Identify any over/under-reported GST before preparing June BAS

  • Prepare accurate records for the June quarter


 7. Prepare Key Financial Reports

  • Profit & Loss Statement – Check revenue, expenses, and margins

  • Balance Sheet – Ensure all assets and liabilities are correct

  • Cash Flow Summary – Reflect true cash movements for the year

  • Ensure these reports reflect real-time business performance


 8. Clear Suspense & Loan Accounts

  • Identify and reallocate all suspense balances

  • Reconcile loan accounts and gather interest breakdowns


 9. Backup & Compliance Check

  • Backup all accounting data and reports for safekeeping

  • Ensure BAS, GST, and PAYG lodgements are up to date

  • Keep records ready for audit, if required


 Why It Matters

When bookkeepers manage these tasks accurately, it reduces back-and-forth queries and helps accountants focus on strategic year-end work like tax planning, financial statements, and BAS lodgement.

A clean set of books = faster BAS = happy accountant + compliant client.


 Let’s team up and make EOFY 2025 a smooth one!

Need help with your BAS or bookkeeping support this EOFY?

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Credits

Vigneshkumar Muthiah, Services Management Team