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Bookkeeping for pharmacies

Pharmacy income comes from front-of-shop sales, dispensary takings and PBS claim payments, while most stock arrives on wholesaler accounts settled against monthly statements. We look after day-to-day bookkeeping for pharmacies across Australia.

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Businesses in Pharmaceutical, Cosmetic and Toiletry Goods Retailing (ANZSIC class 4271)

Actively trading businesses across Australia
8,990 businessesAustralian Bureau of Statistics, Counts of Australian Businesses, June 2025, checked 15 October 2026
Of those, classified as non-employing
2,818 businessesAustralian Bureau of Statistics, Counts of Australian Businesses, June 2025, checked 15 October 2026
Of those, with 1 to 4 employees
1,702 businessesAustralian Bureau of Statistics, Counts of Australian Businesses, June 2025, checked 15 October 2026

Businesses by main state or territory

These counts are for the ANZSIC class Pharmaceutical, Cosmetic and Toiletry Goods Retailing, which includes cosmetic and toiletry retailers as well as pharmacies, so they describe a wider group than pharmacies alone.

  1. New South Wales3,102 businesses
  2. Victoria2,128 businesses
  3. Queensland1,830 businesses
  4. Western Australia965 businesses
  5. South Australia641 businesses
  6. Tasmania174 businesses
  7. Australian Capital Territory110 businesses
  8. Northern Territory33 businesses
Source: Australian Bureau of Statistics, June 2025. Counts of Australian Businesses, data cube 2: Businesses by main state by industry class by employment size ranges (8165DC02.xlsx). Checked 15 Oct 2026.

Businesses by number of employees

  1. 5 to 19 employees3,188 businesses
  2. Non-employing2,818 businesses
  3. 1 to 4 employees1,702 businesses
  4. 20 to 199 employees1,266 businesses
  5. 200 or more employees16 businesses
Source: Australian Bureau of Statistics, June 2025. Counts of Australian Businesses, data cube 2: Businesses by main state by industry class by employment size ranges (8165DC02.xlsx). Checked 15 Oct 2026.

What we look after

What the books involve

  • PBS claim payments: amounts received for dispensed prescriptions matched to the claims they settle, with any short payments or adjustments listed for the pharmacy to follow up.
  • Dispensary and front-of-shop takings: sales from the dispensing system and the retail point of sale reconciled separately, then matched to card settlements and cash banked.
  • Wholesaler accounts: frequent deliveries and invoices from pharmaceutical wholesalers entered and checked against each statement, with credits for returned or expired stock matched before payment.
  • Front-of-shop stock from cosmetics, vitamins and gift suppliers recorded on its own supplier accounts, which shows how the retail side of the pharmacy is performing.
  • Running costs such as rent, dispensing software subscriptions, card terminal fees and equipment finance entered and reconciled, with monthly reports produced from MYOB, Xero or QuickBooks Online.

Sources

  1. Counts of Australian Businesses, data cube 2: Businesses by main state by industry class by employment size ranges (8165DC02.xlsx)

    Australian Bureau of Statistics. Actively trading businesses at 30 June 2025, released 16 December 2025. Checked 15 October 2026.

    Source: Australian Bureau of Statistics, Counts of Australian Businesses, including Entries and Exits, June 2021 to June 2025, licensed under CC BY 4.0 Licence: CC BY 4.0.

  2. Correspondence, GCCSA 2021 to GCCSA 2026 (CG_GCCSA_2021_GCCSA_2026.csv)

    Australian Bureau of Statistics. ASGS Edition 4, July 2026 to June 2031, released 22 July 2026. Checked 15 October 2026.

    Source: Australian Bureau of Statistics, Australian Statistical Geography Standard (ASGS) Edition 4, licensed under CC BY 4.0 Licence: CC BY 4.0.

Talk to us about your books

Tell us how your business runs and what you need from your books, and we will suggest a bookkeeping plan that fits.

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