01
Set the period and cutoff
Write down the month, accounts used, and the last date included. List pending transactions separately.
MONTH-END CLOSE GUIDE · FILE PREPARATION
Preparing month-end files for your accountant:
a simple handoff workflow.
This guide helps small-business owners package month-end files and notes so an accountant can review transaction sources, a concise bank reconciliation, and open questions. It focuses on preparing the handoff; use the related guides below for the full document checklist and reconciliation steps.
SECTION 01 · PREPARE THE HANDOFF
Four steps before you share the files
Use one consistent structure each month. Your accountant can trace summary lines back to source documents without guessing filenames or transaction context.
02
Gather source files and exports
Save bank statements, cash-ledger exports, invoices, bills, and payment confirmations. Keep originals intact and annotate working copies.
03
Prepare a matching summary
Compare the bank’s closing balance with the cash ledger. Flag bank entries not yet recorded and ledger entries not yet visible on the statement.
04
Write an exception log
For each open item, record the date, amount if known, evidence checked, question, and follow-up owner. Leave the amount blank when it is unknown.
Example folder structure — fictional
These folder names are examples only. Adapt the document types to your business and the accountant’s agreed scope.
2026-09/01-bank/bank-statement.pdf2026-09/02-ledger/cash-ledger.csv2026-09/03-sales/sales-invoices.pdf2026-09/04-purchases/vendor-bills.pdf2026-09/05-review/open-items.csv
SECTION 02 · BANK SUMMARY
Fictional example: show how the balances match
This short example shows the accountant where a variance came from. The monthly bank reconciliation guide covers the matching process in more detail.
| Step | Calculation | Balance |
|---|---|---|
| Opening cash-ledger balance | — | IDR 10,000,000 |
| Customer receipts | + | IDR 8,500,000 |
| Supplier and expense payments | − | IDR 6,200,000 |
| Cash ledger before bank fee | 10,000,000 + 8,500,000 − 6,200,000 | IDR 12,300,000 |
| Statement bank fee | − IDR 15,000 | Post to cash ledger |
| Adjusted balance; matches statement | 12,300,000 − 15,000 | IDR 12,285,000 |
All figures in this table are fictional and illustrative. If the balances still differ after supported items are recorded, note the variance in the exception log and ask the accountant to review it. Do not create an unsupported balancing entry.
SECTION 03 · REVIEW NOTES
Add context to anything still unresolved
Include a concise question list so the accountant can request targeted clarification. Uncertain items stay marked as questions instead of being turned into final figures.
| Date | Item | Evidence checked | Question / follow-up |
|---|---|---|---|
| 30 Sep (fictional) | Fictional bank fee IDR 15,000 absent from ledger | This month’s bank statement | Post the supported fee; review its effect on the closing balance. |
| 30 Sep (fictional) | One supplier bill not located | Bank statement shows a payment; document not yet available | Request a copy of the bill or confirm its status. |
Review before sharing
- Check that each filename includes the period and document type.
- Tie totals to source records, then flag open items.
- Use the agreed file-sharing channel; do not include bank or account passwords.
Need help closing the books each month?
Review the monthly book-closing package scope and discuss which documents your business needs to prepare.
Related finance tools and services
If useful, review bookkeeping or accounting support and use the free tools to prepare an initial discussion.