Suspensed Accounts, Aged Payables and Aged Receivables should be checked regularly to remove duplicates and tidy up loose ends. The main purpose is checking the Monthly Statements against suppliers to make sure stray transactions are accounted for or deleted. • Duplicates sometimes exist, or an item's been disputed and removed against a supplier. • Orders occasionally creates a duplicate or back order, which needs deleting. • Drafts sometimes get created half-way and then a new one is started — the half-finished draft needs cleaning up. ■ Aged Receivables — Sales Register ■ Suspensed Accounts — Monthly ■ Aged Payables — Purchase Register Business Activity Statement Payment QUARTERLY, 1 WEEK BEFORE DUE DATE Owner: Accounts/Bookkeeper (preparation) → Kevin (review & submission) → Accounts/Bookkeeper (payment). [Accounts/Bookkeeper] Produces the BAS one week before the due date, and double-checks Supplier GST reports and Monthly Statements are recorded properly before sending to Kevin.