Most bookkeeping problems are time problems.
Almost nobody gets behind on their books because they do not care or cannot understand it. They get behind because the business needs them somewhere else — on the tools, behind the counter, with a client — and the bookkeeping is the thing that quietly moves to the bottom of the list.
By the time someone gets in touch, the file has usually been sitting for months, the last BAS was a scramble, and there is a low-level dread attached to opening the accounting software at all.
That is a normal starting point, not an unusual one. The job is to clear it, then set up a routine so it does not happen again.