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SGBS Financial Intelligence
Intelligence for better financial decisions.
Guidance on bookkeeping, reconciliations, month-end and dependable financial records.
Accounting Control articles.
Record integrity, reconciliation discipline, month-end close and the systems that hold them together — written by the SGBS Group Team.
Why Reconciled Records Must Come Before Tax CorrectionCorrecting a return against unreconciled records produces a second wrong answer.
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Seven Signs Accounting Records Cannot Support a Tax PositionObservable indicators that records will fail under scrutiny — before SARS asks.READ
What a Controlled Month-End Close Should ContainThe reconciliations, reviews and cut-off procedures that make a close a control.READ
The Financial-Control Gap Between Bookkeeping and Management AccountsBookkeeping records what happened. Management accounts explain what it means.READ
How Missing Source Documents Increase Audit ExposureWhat a missing document costs, and the two different retention clocks that apply.READ
Reconstructing Accounting Records After Years of Non-ComplianceThe required sequence — and why starting with the most recent period fails.READ
Why Spreadsheets Do Not Create Financial ControlThe four control properties spreadsheets structurally cannot provide.READ
Designing Approval and Document-Retention Systems for SMEsA proportionate approval matrix, and designing retention to the longer clock.READ
Accounting ControlGuidance on bookkeeping, reconciliations, month-end and dependable financial records.
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SARS & TaxPractical intelligence on South African tax compliance, exposure and planning.EXPLORE
Cash Flow & ProfitabilityManagement insight on collections, liquidity, margins and operating decisions.EXPLORE