australia-bookkeepingSource-cited draft Use this skill whenever asked about Australian bookkeeping for sole traders, partnerships, or small companies. Trigger on phrases like "chart of accounts", "BAS", "GST codes", "bookkeeping", "profit and loss", "balance sheet", "AASB", "simplified disclosures", "Tier 2", "bank reconciliation", "expense categories", "revenue recognition", "depreciation", "instant asset write-off", "small business pool", "ABN", "ATO reporting", "activity statement", "accrual basis", "cash basis", "general ledger", or any question about day-to-day transaction recording, financial statement preparation, or account coding for an Australian business.