BAS Digital
BAS Digital methodology · the basis of the audit and roadmap

Accounting maturity:
the 20 areas of your business

Financial accounting isn't one big 'have it or not'. We break it into 20 zones — areas — and grade 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.

An express test with one question: 'How much money do you have right now — and will it cover everything this month?'
An answer with a number — level 2+. 'Roughly…' — level 1. A pause — level 0. We have twenty such questions, one per area.

The scale: six steps

One ladder for any accounting zone — from the cash desk to dividends. The level answers the question 'what the business can do', not 'what software is installed'.

0ChaosThere's no data, or it can't be trusted. Decisions are made by feel
1FactData is recorded. You see what's happening — but without a system
2ControlData is reliable and regular. A report can be trusted and verified
3AnalysisYou understand not just 'what' but 'why'. Breakdowns and causes are visible
4ManagementThere's a plan and a norm. Deviations are visible and lead to action
5GrowthForecast and scenarios. Decisions run ahead of events

The ladder rule: a level is secured, then the next one is built. 'Analysis' on unreliable data is self-deception, so we don't skip steps.

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 express diagnostic.

Money and liabilities5 areas
1 · Money (Cash)
How much money do you have right now — and will it cover everything this month?
2 · Payment processing
Who decides this invoice can be paid — and where is that visible?
3 · Loans and borrowingsif there's debt
How much do you owe in total, and what does this debt cost you?
4 · Taxes
Do you know in advance how much tax you'll pay — or is it a surprise from the accountant?
5 · Financial planning
Does the business have a plan in numbers — and do you compare actuals against it?
Revenue3 areas
6 · Sales
How much did you sell last month — by client and product?
7 · Projectsproject businesses
Which project is profitable, and which one eats money?
8 · Marketingif there's traffic
If you put another 100 thousand into ads — will it come back?
Expenses3 areas
9 · Cost of sales (COGS)
What does what you sell really cost you?
10 · Operating expenses (OPEX)
What does a month of the company's life cost — even without a single sale?
11 · Staff and payroll
What does the whole team cost — with taxes and bonuses?
Assets3 areas
12 · Warehousetrade, manufacturing
How much money is frozen in inventory — and what part of it is dead weight?
13 · Productionmanufacturing
What's the unit cost of production — with labor and overhead?
14 · Fixed assetsif there's property
What property does the company own — and what is it worth today?
The owner2 areas
15 · Personal through the company
If you strip personal spending from the reports — what's the real profit?
16 · Dividends and capital
How much has the business earned you — and by what rule do you take it out?
Infrastructure4 areas
17 · Reporting
Which reports do you receive every month — by what date and from whom?
18 · The link with bookkeeping
Do management accounts and the accountant's reports tell one story — or two different ones?
19 · Roles and access
A key employee leaves — who continues their processes, and how?
20 · Automation
How many hours a month does the team move numbers around by hand?

Not everything is for everyone. The core is 12 areas for any business; the rest switch on by type (warehouse for trade, projects for agencies). Extra ones are honestly marked N/A and don't clutter the reports.

What one area looks like from inside

Every area has all six levels spelled out — in the owner's language, without accounting jargon. Here's area no. 1, 'Money':

Area 1 · Money (Cash) — balances, movement, bank reconciliation
0 · ChaosBalances unknown. How much money is actually available is a question with no answer
1 · FactBalances are checked against the bank and memory. Statements are posted partially
2 · ControlAll accounts and cash desks posted, balances match the bank. A cash flow statement every month
3 · AnalysisYou see where money comes from and where it goes: line items, periods, seasonality
4 · ManagementA payment calendar is maintained, gaps are visible in advance. Money by legal entity and project
5 · GrowthA 3–6 month cash forecast, funds, scenarios. Liquidity decisions are made in advance

The grade is based on data, not words: 'we have it all in Excel' becomes a level only after the file is opened and the numbers add up.

The scorecard: your maturity profile

The audit result isn't 'a 6/10 for who knows what' but a profile by area. At every month-end meeting you see the movement: was → is.

Example profile (a service company, third month of work)

Cash
12
Payment processing
02
Sales
23
Taxes
12
Personal through the company
02
Warehouse
N/A — not needed

The target profile is uneven — and that's correct. The project goal isn't 'straight fives': the typical task is the core at 2–3, a couple of key areas at 4, the rest later or N/A. The profile is fixed at the start and becomes an annex to the contract — you always know what you're paying for.

One language — from the audit to the plan

The area level, the implementation phase, and the subscription package share the same names. The phrase 'the Cash area is at Control' means the same thing in the audit, in the contract, and in the quarterly review.

Levels · implementation · subscription
Area levelWho builds itWho holds and grows it
1–2 · Fact and ControlImplementation — 3 monthsThe Control subscription: the month closes on time, the reports can be trusted
3 · AnalysisSubscription modules
with a fixed timeline
The Management subscription: you see not just 'what' but 'why'
4–5 · Management and GrowthThe Planning subscription: plan vs. actual, budgets, scenarios — the CFO function

Mini diagnostic: 6 questions, 2 minutes

One question from each of the six groups. Answer honestly — nobody sees the numbers, the page sends nothing.

How much money do you have right now — and will it cover everything this month?
How much did you sell last month — by client and product?
What does a month of the company's life cost — even without a single sale?
Do you know in advance how much tax you'll pay — or is it a surprise from the accountant?
If you strip personal spending from the reports — what's the real profit?
A key employee leaves — who continues their processes, and how?
Honestly: what the scorecard does not do.
  • It doesn't assign levels 'by word of mouth' — every grade is confirmed by opened data and numbers that add up.
  • It doesn't grow faster than the business — a level is secured by at least one closed month, and we don't sell skipping steps.
  • It doesn't demand 'everything at 5' — higher doesn't mean more necessary: the target profile is built around your tasks, not a pretty picture.

Find out your profile — free

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

Take the diagnostic →
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