Canonical page: https://bokeping.com/resources/learn/year-end-bookkeeping-checklist/ Markdown page: https://bokeping.com/resources/learn/year-end-bookkeeping-checklist.md Source updated: 2026-10-22 Text version of the public page. Check the canonical page for current terms and interactive features. Year-end records / Accountant handoff # Year-End Bookkeeping Checklist for Your Accountant A useful year-end handoff gives your accountant **the right reports, the supporting records and a clear list of open questions**. Start by agreeing the company, reporting period and accounting basis. Then review the books, prepare the requested files and confirm what still needs a decision. [Download free Excel checklist]()[See what to send]() XLSX and CSV · No signup required · Manual checklist, file register and question log By [Bokeping Team]() Updated October 22, 2026Sources checked October 22, 2026 ## Your year-end bookkeeping checklist The Excel workbook contains these 12 checks, with editable status, owner and evidence fields. Its **Handoff files** sheet includes a 10-item file register and 10 blank rows for unresolved questions. Enter the agreed company, reporting dates and basis once on the Checklist sheet. Use a different period for individual files where required. Yellow cells are for your entries. The CSV contains the 12 checks only. Both downloads are manual working files: no formulas, automatic totals, account connection or tax filing. Marking an item complete records your review; it does not approve accounting adjustments or close the books. [Download Excel workbook]()[Download checklist CSV]() 1. ### 01Agree the company, period and basis Confirm the legal entity, reporting start and end dates, Cash or Accrual basis, and the accountant's requested files. A fiscal year can differ from a calendar year. **Where:** Agree with your accountant; use the matching report controls in Bokeping. [Related walkthrough : Agree the company, period and basis]() 2. ### 02Gather statements and review missing activity Collect every bank and card statement covering the period. Review missing transactions, duplicate imports and unclear transfers against the original records. **Where:** Get statements from your banks; review the corresponding activity in Banking. [Related walkthrough : Gather statements and review missing activity]() 3. ### 03Reconcile each bank and card account Use the statement's actual dates and balances. Investigate uncleared items, then finish and verify History. Saving progress is not a finished reconciliation. **Where:** Banking → Reconcile, with the original statement alongside it. [Related walkthrough : Reconcile each bank and card account]() 4. ### 04Review customer balances Inspect unpaid invoices, credit notes and unapplied payments. Explain old or disputed balances and timing differences; do not mark an invoice paid without a real payment. **Where:** Reports → A/R Aging Summary, supported by customer and invoice records. [Related walkthrough : Review customer balances]() 5. ### 05Review vendor balances Inspect unpaid bills, vendor credits and payments. Record missing bills and unexplained balances for review, and keep unpaid amounts distinct from amounts paid. **Where:** Reports → A/P Aging Summary, supported by vendor and bill records. [Related walkthrough : Review vendor balances]() 6. ### 06Review inventory if applicable Compare the physical count and valuation at the agreed cutoff. Document quantity and cost differences, warehouse scope and any adjustments still awaiting review. **Where:** Reports → Inventory Valuation, plus your physical count records. [Related walkthrough : Review inventory if applicable]() 7. ### 07Collect asset, loan and owner records Gather asset purchases and disposals, loan statements and owner contributions or withdrawals. Ask your accountant to review classification and any required adjustments. **Where:** Original receipts, contracts and lender statements; trace entries in General Ledger. [Related walkthrough : Collect asset, loan and owner records]() 8. ### 08Collect payroll and tax documents Obtain applicable payroll summaries, filed returns, payment confirmations and prior-year accountant adjustments. Confirm coverage with the provider or preparer. **Where:** The actual payroll provider, tax preparer or filing service and your retained records. 9. ### 09Review contractor payment records Confirm payee information and trace payments by calendar year and payment method. Keep filing decisions and submission confirmations separate from the bookkeeping review. **Where:** Vendor records and the USD-company 1099 Contractor Report; secure W-9 records. [Related walkthrough : Review contractor payment records]() 10. ### 10Prepare the requested financial reports Refresh Profit and Loss, Balance Sheet and Trial Balance for the agreed scope. Add General Ledger or other reports the accountant requests; inspect each output before sharing. **Where:** Reports; export or print each requested report using its available controls. [Related walkthrough : Prepare the requested financial reports]() 11. ### 11Create a file list and open-question log List the files, periods, basis where applicable and secure locations. Give each unresolved item a reference, owner and next action; keep it open until reviewed. **Where:** The workbook's Handoff files sheet and your secure document folder. 12. ### 12Confirm receipt, access and closing decisions Share through an agreed secure channel, confirm receipt and assign follow-ups. Use individual accountant access if needed. Agree any period lock after review with an authorized user. **Where:** Settings → Team & Access → External accountants; Accounting → Period Close is a separate action. [Related walkthrough : Confirm receipt, access and closing decisions]() ## What to send your accountant Use this as a starting list and confirm the final scope with your accountant. Some files come from Bokeping; others must come from the bank, a provider or your own supporting records. Keep each entity's documents separate and label draft files clearly. Suggested year-end handoff documents, their sources and review points | File or record | Where to obtain it | Check before sharing | | --- | --- | --- | | Profit and Loss | Bokeping report | Agreed start/end dates and Cash or Accrual basis; refresh before exporting. | | Balance Sheet | Bokeping report | Agreed year-end date and basis; explain unusual asset, liability and equity balances. | | Trial Balance and requested General Ledger | Bokeping reports | Use the requested period. Balanced debits and credits do not prove every entry is correct. | | A/R and A/P aging | Bokeping reports | Agreed cutoff, with explanations for old balances, credits and payment differences. | | Inventory valuation and physical count | Bokeping report + your count records | If applicable: agreed cutoff and warehouse scope, plus unresolved quantity or cost differences. | | Bank, card and loan statements | Obtain from the financial institutions | Complete period coverage. Keep originals with the corresponding reconciliation or loan review. | | Asset and owner transaction support | Your receipts, contracts and records | Acquisitions, disposals, financing and owner activity, linked to the relevant ledger references. | | Payroll, filings and prior-year records | Your provider, preparer and retained records | Applicable summaries, filed returns, payment confirmations and prior-year adjustments. | | Contractor payment review | Bokeping records + secure source documents | Calendar year, payee and payment method. A report export is not proof that a return was filed. | | File list and unresolved questions | Your completed handoff workbook | File/version references, named owners and agreed follow-up actions. Confirm the accountant received it. | For a calendar-year company, an example filename is `ExampleCo_2026-01-01_2026-12-31_PL_accrual_v1`. Adapt it to the actual company, dates, basis and version. A Balance Sheet uses an as-of date; a contractor payment review uses a calendar year even when the company's financial year is different. Keep receipts, invoices and other source documents available to explain the entries. The IRS describes these supporting records in its [recordkeeping guidance](). A report alone may not supply all the evidence your accountant needs. ## Prepare and review the files in Bokeping ### 1\. Set the report period and basis, then refresh Open **Reports → Profit and Loss**. Set the agreed start and end dates, select Cash or Accrual as requested, then refresh. Review unusual balances and follow account links to the underlying ledger entries. Open Balance Sheet and the other requested reports separately, checking each report's own date controls. Real Bokeping demo screenshot, captured September 28, 2026. The selected January 1–September 28 period is a partial year. Use your agreed reporting period and accounting basis; these demo figures are not a completed year-end handoff. Use each report's available **Export report** or **Print report** action. Profit and Loss supports CSV and Excel exports; formats and permissions vary by report. Inspect the downloaded file's dates, labels and values before adding it to the handoff. These individual exports are not a complete company backup. If your accountant requests the Statement of Cash Flows, it uses the indirect method and starts from accrual net income. It does not have the Profit and Loss report's Cash/Accrual toggle. [Financial statements walkthrough]() ### 2\. Reconcile against the actual bank statement Open **Banking → Reconcile**, choose the account and enter the statement's actual dates and balances. Match the cleared transactions to the statement and investigate any difference. Matching an imported transaction to an entry is a different task from completing a statement reconciliation. Real Bokeping demo reconciliation workspace, captured September 28, 2026. A zero difference is shown for the working selection. This screenshot is not a completed reconciliation or a bank-issued statement; check the finished reconciliation in History. A zero difference is one check, not proof that the whole year's bookkeeping is complete. Review uncleared items, finish the reconciliation and verify it in **History**. Saving progress leaves the work in progress. Keep the bank's original statement and explain legitimate timing differences; do not add an arbitrary adjustment to force a match. [Bank reconciliation walkthrough]() ### 3\. Record the questions that the reports cannot answer For an unidentified payment, a missing vendor bill or an unexplained inventory difference, add its date or reference, your question, an owner and the next action to the workbook. Leave it open until reviewed. Update the file register when you replace a draft report so the accountant can identify the version used. Review the [month-end review routine]() for the underlying checks. For U.S. contractor records, use the separate [1099-NEC payment checklist](); a report download does not submit a return or deliver recipient copies. ## Share the records, then agree the closing decision If the accountant needs direct access, an authorized user can open **Settings → Team & Access → External accountants → Invite external accountant**. Select the appropriate permissions. The accountant uses their own login and must enable two-factor authentication. Availability depends on the company's plan, capacity and permissions. Share source documents using an agreed secure channel and confirm receipt. Keep full tax identifiers, passwords and bank credentials out of the working checklist. Use file references to point to sensitive records held securely. Preparing a handoff does not lock a period. After review, agree the closing date and any outstanding work. An authorized user can use **Accounting → Period Close**, review its checks and confirm the action. A balanced Trial Balance is not proof that every transaction is present or correctly classified, and completing this checklist is not proof that taxes have been filed. [Invite an accountant]() [Review period-closing steps]() ### Keep everyday records ready for the next handoff Use Bokeping to organize invoices, bills, bank activity and financial reports throughout the year. Bring the reviewed records and open questions to your accountant when it is time to prepare the year-end accounts. [Organize your books in Bokeping]() FAQs ## Year-end handoff questions ### What should I send my accountant at year-end? Agree the scope first. Common starting files are Profit and Loss, Balance Sheet, Trial Balance, requested ledger and aging reports, bank and card statements, and supporting asset, loan, payroll and tax records. Include unresolved questions and inventory records where applicable. Your accountant may request additional documents for your business. ### Can I use the checklist for a fiscal year that does not end in December? Yes. Enter the agreed company reporting period and use the matching dates in each report. Some separate obligations use a different period: the 1099 contractor review uses a calendar year. Do not assume every document should use the same date range. ### Does the workbook export my books or file taxes? No. It is a manual checklist and file register with editable statuses and notes. It has no formulas, automatic totals, account connection or filing function. Prepare reports separately in Bokeping using the controls and permissions available for each report; the download is not a complete company backup. ### Does a zero reconciliation difference mean my year-end books are complete? No. It means the current cleared selection matches the entered statement balance. Verify the statement details and transactions, finish the reconciliation and check History. Review outstanding items and the rest of your records separately. A balanced Trial Balance also does not prove that every transaction is complete or correctly classified. ### How can my accountant review the records in Bokeping? An authorized user can open Settings → Team & Access, select External accountants and use Invite external accountant. Choose the appropriate permissions and have the accountant use their own login; external accountant access requires two-factor authentication. Availability depends on the company's plan, capacity and permissions. Share supporting documents through your agreed secure channel. ### Does finishing this checklist close the accounting period? No. Preparing files, an accountant reviewing them and locking a period are separate steps. Agree the closing date and resolve follow-ups first. An authorized user can then use Accounting → Period Close and review its checks before confirming. Completing a checklist does not close the books or confirm that a tax return was filed. ## Sources and scope Sources checked on October 22, 2026. This is a bookkeeping preparation guide, with U.S. recordkeeping references. Agree your business's reporting and filing requirements with your accountant. The IRS references support the recordkeeping guidance; the linked help guides describe Bokeping's workflows. - [IRS: Recordkeeping]() Why business records support financial statements, income and expense tracking, and tax-return preparation. This does not define Bokeping's product features. - [IRS: What kind of records should I keep?]() Supporting documents for business activity, including receipts, invoices and asset records. The documents needed depend on the transaction and business.