A disciplined month-end process turns bookkeeping into useful management information and reduces the scramble before returns or year-end statements.
This guide is general information, not accounting, tax or legal advice. The correct treatment depends on the facts and current requirements.
Complete the records
- Capture all sales, supplier invoices, receipts and credit notes.
- Import and classify bank and card transactions.
- Confirm payroll journals and statutory deductions.
- Separate private, capital and business expenditure.
Reconcile the balances
- Reconcile every bank, loan and credit-card account.
- Review debtor and creditor age analyses.
- Reconcile VAT, PAYE, UIF and SDL control accounts where applicable.
- Count or reconcile inventory and investigate unusual movements.
Review performance and risk
- Compare actual results with budget and prior periods.
- Review gross margin, overheads, cash flow and overdue accounts.
- Identify provisional-tax, VAT, payroll and CIPC deadlines.
- Record questions and missing documents while they are still easy to resolve.
Official sources
Guidance checked 21 July 2026. Always confirm the latest notice, form and deadline before acting.