Bizprac Test October 2013 | Page 4

CHANGING YOUR SETTING Once directed by the ATO to change your accounting method there are a number of things you will need to keep in mind. ? The ATO may direct you to changeover on a specific date; for example at the beginning of a new financial year or quarter. ? Choose your date to change over & note this. ? It would be advisable to complete a tidy up of any outstanding creditor and debtor invoices. ? Clear any part paid creditor invoices that you do not intend to pay by creating a credit note. ? Do the same with any part paid debtor invoices that you will not receive payment for.