Outsourced CFO
BAS Digital methodology · basis for the audit and roadmap

Accounting maturity: 20 areas of your business

Financial accounting is not one big “yes or no”. We break it into 20 zones — areas — and rate each on a scale from 0 “Chaos” to 5 “Growth”. The result is an honest map: what already works, where the holes are, and what to fix first.

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The scale: six steps

One ladder for any area of accounting — from petty cash to dividends. The level answers “what the business can do”, not “what software is installed”. The rule of the ladder: a level is secured, then the next one is built — no skipping steps.

0
ChaosNo data, or data you can't trust. Decisions by gut feeling
1
FactsData is recorded. You can see what is happening — but without a system
2
ControlData is reliable and regular. The report can be trusted and verified
3
AnalysisNot only “what” but also “why”. Breakdowns and causes are visible
4
ManagementThere is a plan and a norm. Deviations are visible and lead to action
5
GrowthForecast and scenarios. Decisions come before events

20 areas — and a test question for each

Each area is checked with one question to the owner. Try answering as you read — that is the quick diagnostic. The core is 12 areas for any business; the rest are switched on by business type and honestly marked N/A.

YourbusinessCash and liabilitiesRevenueExpensesAssetsOwnerInfrastructure
Cash and liabilities
Revenue
Expenses
Assets
Owner
Infrastructure
Cash and liabilities · area 1 of 20CashTest question: “How much cash do you have right now — and will it cover everything this month?»A number — level 2+. “Roughly” — 1. A pause — 0.

What one area looks like from the inside

Every area has all six levels spelled out — in the owner's language, without accounting jargon. Rating is by data, not by words: “we have it all in Excel” becomes a level only after the file is opened and the numbers match.

0 · ChaosNo data for the area, or data you can't trust. The owner's question goes unanswered
1 · FactsData is recorded, but partially and irregularly. The answer is “roughly”, from memory
2 · ControlData is complete and reliable, matches source documents. Area report — every month, on time
3 · AnalysisNot only “what” but also “why”: breakdowns, trends, causes of deviations
4 · ManagementThe area has a plan and a norm. Deviations are seen in advance and lead to action
5 · GrowthForecast and scenarios for 3–6 months. Decisions in the area are made before the event, not after

Scorecard: from start to target

Wherever you are now — at 0, 1 or 2 — together we set a target for each area, say 3 or 4, and work towards it. After each closed month we mark how far we have moved. The target does not have to be “everything at 5”: the core is usually at 2–3, a couple of key areas at 4. The profile becomes an annex to the contract — you always know what you are paying for.

Area
0 · Chaos1 · Facts2 · Control3 · Analysis4 · Management5 · Growth
Cash
1
2
4
Payment processing
0
2
3
Sales
2
3
4
Taxes
1
2
3
Personal via company
0
1
2
Reporting
0
2
3
Start — level at the auditNow — confirmed by a closed monthTarget — agreed in the contract

One language — from audit to pricing

The area level and the package share the same name. Implementation brings areas up to “Control”; from there each step is held and grown by its own subscription.

0Chaos
1Facts
2Control
3Analysis
4Management
5Growth
Implementation3 months: data in order, month closed on time
“Control”Holds level 2: reports can be trusted
“Management”Grows to level 3: you can see “why”
“Planning”Levels 4–5: plan vs actual, budgets, forecast

Mini diagnostic: 6 areas, 2 minutes

Six short questions — one from each group of areas. Answer honestly: the page sends nothing, the result is only a guide.

Area · CashHow much cash do you have right now — and will it cover everything this month?
Area · SalesHow much did you sell last month — by client and by product?
Area · Operating expensesWhat does a month of running the company cost — even with zero sales?
Area · AssetsHow much cash is frozen in inventory or in unfinished projects?
Area · Personal via companyIf you strip personal spending out of the reports — what is the real profit?
Area · ReportingWhich reports do you receive every month — by what date, and from whom?

Honestly: what it does not do

—It does not assign levels “by word of mouth” — every rating is backed by open data and matching numbers.
—It does not grow faster than the business — a level is confirmed by at least one closed month; we do not sell skipped steps.
—It does not require “everything at 5” — higher does not mean more necessary: the target profile is built for your goals, not for a pretty picture.

Find out your profile — free

A light diagnostic on 20 control questions takes one meeting. You get a scorecard of the current state and a clear view of what to fix first — before any contract.

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Other tools of the methodology

Transaction mapBAS Digital product · part of implementationLearn more →Report mapBAS Digital product · part of implementationLearn more →Checklists and reconciliationsBAS Digital product · accounting disciplineLearn more →SOP: work standardsBAS Digital product · procedures and trainingLearn more →Weekly and MonthlyBAS Digital product · core of the subscriptionLearn more →Client hubBAS Digital product · transparency of workLearn more →Financial modelBAS Digital product · “Planning” packageLearn more →Niche reportsBAS Digital service · Market IntelligenceLearn more →