Money In™
Money customers pay or owe.
- Dry cleaning sales
- Laundry sales
- Alterations
- Shoe cleaning
- Delivery fees
- Lockers
- Building Connect services
- Commercial accounts
- Vacation Services
Accounting Made Simple™
Financial Intelligence™ powered by Industry Core Intelligence™.
DCME Financial Intelligence™
Accounting Made Simple™
Most business owners do not need to become accountants. They need to understand what came in, what went out, what belongs to the ATO, what belongs to staff, and what is actually safe to spend.
Most dry cleaners do not fail because they run out of customers. They fail because they run out of cash.
Accounting is not just tax. Accounting is the owner’s business truth engine.
Revenue is not profit.
Bank balance is not profit.
GST and super are not spare cash.
Safe To Spend™ is what matters.
The KISS Accounting Rule™
Every garment care owner must split money into four simple buckets.
Money Held™
Money that looks like yours but belongs to someone else.
- GST collected
- PAYG withholding
- Superannuation
- Workers compensation provisions
- Leave entitlements
- ATO instalments
Money Out™
Money needed to keep the business operating.
- Wages
- Rent
- Electricity
- Gas
- Water
- Chemicals
- Packaging
- Insurance
- Vehicles
- Software
- Maintenance
Safe To Spend™
The most important number: what remains after known liabilities, tax, payroll, super, rent and bills are protected.
- Not total sales
- Not bank balance
- Not daily takings
- Only real available business cash
Why It Matters
Accounting helps owners avoid cashflow pain before it becomes business damage.
Accounting tells you what the numbers are trying to say.
A dry cleaning, laundry, alterations or shoe cleaning business can look busy and still be losing money. Sales can be high while cashflow is weak. The goal is to understand the real position before the owner makes spending decisions.
The owner’s weekly question
What money is actually safe to spend after GST, PAYG, super, wages, rent, commercial account delays and known bills are protected?
Common Mistakes
These are the mistakes that quietly hurt small operators.
Spending GST
GST belongs to the ATO. It should not be treated as profit or spare cash.
Delaying Super
Super is part of staff cost. Treat it as a regular payroll cost, not a surprise.
Confusing Sales With Profit
A busy counter does not mean the business made money.
Ignoring Account Customers
Unpaid commercial accounts can turn revenue into cashflow pressure.
No Break Even Number
If the owner does not know today’s target, they cannot know if today worked.
No Safe Reserve
Every business needs breathing space when sales slow down.
BAS, GST, Payroll & Super — Owner Version
No accountant language. Just what the owner needs to understand.
GST
GST is charged on most taxable sales in Australia at 10%. For a GST-inclusive taxable sale, the GST component is generally 1/11 of the total. This money is collected for the ATO.
BAS
BAS reports sales, GST collected, GST credits and other obligations such as PAYG withholding or PAYG instalments where they apply.
PAYG Withholding
Tax withheld from staff wages is not business cash. It must be reported and paid according to ATO obligations.
Superannuation
Super guarantee is 12%. From 1 July 2026, Payday Super changes the timing: super is processed on payday and generally must reach the fund within 7 business days, subject to applicable exceptions.
Important Notice: Payday Super
Payday Super commenced on 1 July 2026. Employers now process super on payday and generally need the contribution to reach the employee’s fund within 7 business days, subject to applicable exceptions. Payroll, STP, cashflow and payment arrangements should be checked now.
Business Structures Made Simple™
The structure matters because risk, tax and control change as the business grows.
Sole Trader™
Simple setup. Owner and business are legally close together. Good for very small operations but personal risk can be higher once staff, vehicles, chemicals and equipment are involved.
Partnership™
Two or more people operate together. Never do this without a proper agreement because one partner’s decisions can affect the others.
Company Pty Ltd™
Often used once the business grows, employs staff, leases equipment or wants stronger separation between the owner and business.
Trust™
Can be useful for planning and asset protection, but it must be set up with proper accountant and legal advice.
Related Financial Intelligence™
Accounting connects into the rest of the financial system.
Interactive Intelligence™
Five live provider-aware calculators turn the accounting concepts on this page into immediate owner calculations. Working figures remain in the browser and are not written to the provider database.
Check Tools5 Live Calculators
LIVE CALCULATOR
GST Calculator™
Estimate GST on taxable sales, eligible GST credits and the reserve position.
Open calculator → LIVE CALCULATORSafe To Spend Calculator™
Separate protected liabilities and the minimum buffer from real available cash.
Open calculator → LIVE CALCULATORPayroll Cost Calculator™
Estimate gross wages, employer super, on-costs and full employer cost.
Open calculator → LIVE CALCULATORSuper Calculator™
Estimate Payday Super, outstanding amounts, reserve gap and annual projection.
Open calculator → LIVE CALCULATORBreak Even Calculator™
Turn fixed costs and contribution margin into weekly, daily and order targets.
Open calculator →SOP Intelligence™
Five complete accounting SOPs now open directly with printable steps, exception controls, evidence requirements and provider-specific browser progress.
FREE
Weekly Bank Reconciliation SOP™
Match bank, POS, EFTPOS, online payments, lockers and account deposits.
Open SOP → LOW COSTPayroll Processing SOP™
Controlled payroll from approved hours through STP, bank payment and Payday Super evidence.
Open SOP → LOW COSTGST Review SOP™
Weekly GST awareness, classifications, credits, reserve protection and BAS evidence.
Open SOP → LOW COSTCommercial Account Collection SOP™
Stop overdue commercial accounts becoming hidden cashflow losses.
Open SOP → LOW COSTEnd Of Month Accounting SOP™
Owner close checklist for sales, bank, debtors, payroll, super, GST and management reports.
Open SOP →Industry University™
Accounting knowledge becomes staff and owner training.
Accounting For Business Owners™
Plain-English training for owners and managers who need to understand money, GST, payroll, super and safe-to-spend thinking.
Why train this?
When owners and managers understand the money, they make better decisions. Training stops business knowledge staying locked inside one person’s head.
Need help understanding your numbers?
Business Audit Intelligence™ is a one-off professional review designed to help the owner see revenue, GST, super, payroll, cashflow, profitability and risk areas in plain English.
Revenue ReviewGST AwarenessPayroll & SuperCashflow PressureProfitabilityRisk Areas
Trusted Source Notes
DCME explains information in owner language and should always keep compliance information reviewed against trusted sources.
Important: This page is educational and does not replace advice from an accountant, registered tax agent, lawyer or official authority. For tax, payroll, super and legal obligations, confirm final decisions with the appropriate professional or authority.