Reusable Bookkeeping Resource

Client Bookkeeping Handoff Checklist

Use this checklist to organize financial records before year-end review, tax preparation, cleanup, or a change of bookkeeper. The exact documents depend on the entity, systems, and professional requirements.

Jump to Checklist

1. Core accounting records

  • General ledger and trial balance for the requested period
  • Profit and loss statement and balance sheet
  • Chart of accounts with inactive, duplicate, or unclear accounts flagged
  • Opening balances and prior-period adjustment notes
  • List of unresolved or uncategorized transactions

2. Cash and reconciliation support

  • Bank, credit-card, loan, and payment-account statements
  • Reconciliation reports through the final month in scope
  • Outstanding checks, deposits in transit, and stale items
  • Merchant-processor and ecommerce settlement reconciliations
  • Transfers and owner-related transactions identified for professional review

3. Receivables and payables

  • Accounts receivable aging tied to the ledger
  • Accounts payable aging tied to the ledger
  • Customer deposits, credits, write-offs, and unapplied cash listed
  • Vendor credits, duplicate bills, and uncashed payments listed
  • BILL or other workflow exports when used

4. Payroll records

  • Payroll registers and payroll journal entries
  • Payroll bank withdrawals tied to reports
  • Payroll liability-account reconciliation
  • Benefits, reimbursements, contractor payments, and corrections identified
  • Questions for the payroll provider or tax professional separated from bookkeeping adjustments

5. Inventory, assets and financing

  • Inventory valuation report tied to the general ledger
  • COGS, landed-cost, shrinkage, and cutoff exceptions
  • Fixed-asset register with dates, cost, disposal, and accumulated balances
  • Depreciation and amortization schedules based on approved policies
  • Loan statements, principal and interest reconciliations, and new agreements

6. Handoff and review notes

  • Requested period, entity, accounting basis, and reporting currency stated
  • Source documents organized by account or month
  • Adjustments logged with an explanation and supporting record
  • Missing documents, access blockers, and material questions listed
  • Bookkeeper-prepared items clearly separated from tax or assurance decisions

Before You Send Anything

Confirm the recipient, approved transfer method, reporting period, entities, and required deliverables. Do not send banking passwords, authentication codes, or unrestricted credentials. Use accountant invitations, delegated roles, encrypted portals, or other approved access methods where available.

Need the Books Organized Before Handoff?

Hashbooks can assess cleanup, reconciliation, schedules, and workpaper needs after reviewing the current records.

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