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10 Simple Steps to Get Your Accounting Books Ready for Year-end Closing


10 Simple Steps to Get Your Accounting Books Ready for Year-end Closing
10 Simple Steps to Get Your Accounting Books Ready for Year-end Closing

aka File Your Taxes On-time



Ah, the delightful dance of year-end accounting—the time when spreadsheets twirl, ledgers waltz, and balance sheets do the tango. Fear not, my small business friends! Let’s unravel those steps like a well-organized ribbon of numbers. Get these easy steps done to make your CPA happy next year! 📊💃


Sure, let’s expand on these steps with a bit more detail:


1. Reconcile Your Bank Accounts

  • Ensure your bank statements match your accounting records. If they do the cha-cha separately, it’s time to bring them back in sync.

    • Step-by-Step: 

      1. Gather Statements: Collect all bank statements for the period you are reconciling.

      2. Match Transactions: Compare each transaction on the bank statement with those in your accounting records.

      3. Identify Discrepancies: Look for any discrepancies, such as missing transactions, duplicate entries, or errors.

      4. Adjust Records: Make necessary adjustments in your accounting software to correct any discrepancies.

      5. Finalize Reconciliation: Once everything matches, mark the reconciliation as complete in your accounting system.


2. Review Accounts Receivable and Payable

  • Chase down those invoices like a determined detective. Make sure customers pay what they owe and you settle your debts gracefully.

    • Step-by-Step: 

      1. Accounts Receivable: 

        • Review Invoices: Ensure all invoices have been sent to customers.

        • Follow Up: Contact customers with overdue invoices and remind them of their outstanding balances.

        • Adjustments: Write off any uncollectible debts if necessary.

      2. Accounts Payable: 

        • Review Bills: Ensure all vendor bills have been received and recorded.

        • Schedule Payments: Plan and schedule payments for any outstanding bills.

        • Adjustments: Accrue any expenses that have been incurred but not yet billed.


3. Update Inventory Records

  • Count your widgets, widgets, and more widgets. Adjust inventory levels and make sure your stockroom isn’t hiding any surprise party hats.

    • Step-by-Step: 

      1. Physical Count: Conduct a physical inventory count to verify actual stock levels.

      2. Compare Records: Compare the physical count with your inventory records.

      3. Adjust Inventory: Make necessary adjustments in your accounting system to reflect the actual inventory levels.

      4. Investigate Discrepancies: Investigate any significant discrepancies to identify potential issues such as theft, damage, or miscounting.


4. Record Depreciation and Amortization

  • Depreciation: When your assets age like fine wine (or not-so-fine office chairs), record their gradual decline in value.

  • Amortization: Spread out the cost of intangible assets (like goodwill or patents) over their useful life. It’s like paying off a cosmic debt.

    • Step-by-Step: 

      1. Identify Assets: List all fixed and intangible assets that need to be depreciated or amortized.

      2. Calculate Expense: Use appropriate methods (e.g., straight-line, declining balance) to calculate the depreciation or amortization expense.

      3. Record Entries: Enter the calculated expense into your accounting system.

      4. Review: Periodically review the useful life and residual value of your assets to ensure accurate depreciation and amortization.


5. Accrue Expenses and Revenues

  • Accruals are like little time-traveling placeholders. If you’ve earned or spent money but haven’t received or paid yet, accrue it. Voilà!

    • Step-by-Step: 

      1. Identify Accruals: Identify any expenses incurred or revenues earned that have not yet been recorded.

      2. Calculate Amounts: Calculate the amounts to be accrued based on invoices, contracts, or estimates.

      3. Record Entries: Enter the accruals into your accounting system.

      4. Adjust Later: Adjust the accruals when the actual amounts are known.


6. Generate Financial Statements

  • The grand finale! Create your income statement, balance sheet, and cash flow statement. These are your financial fireworks.

    • Step-by-Step: 

      1. Prepare Reports: Use your accounting software to generate the income statement, balance sheet, and cash flow statement.

      2. Review: Carefully review the statements for accuracy and completeness.

      3. Adjustments: Make any necessary adjustments to correct errors or omissions.

      4. Finalize: Once reviewed and adjusted, finalize the statements for year-end reporting.


7. Back Up Your Financial Data

  • Imagine your data as delicate glass ornaments. Back them up like a pro—cloud storage, external drives, or even a friendly pigeon with a USB stick.

    • Step-by-Step: 

      1. Choose Backup Method: Decide on a backup method (cloud storage, external drive, etc.).

      2. Backup Data: Perform a full backup of your accounting data and any related documents.

      3. Verify Backup: Ensure the backup is complete and accessible.

      4. Store Safely: Store the backup in a secure location.


8. Review Tax Documents

  • Gather your W-2s, 1099s, and any other tax forms. Make sure they’re as neat as a freshly ironed tuxedo.

    • Step-by-Step: 

      1. Collect Forms: Gather all necessary tax forms and documents.

      2. Review Entries: Ensure all tax-related transactions are recorded accurately in your accounting system.

      3. Prepare for Filing: Organize the documents for easy access during tax preparation.

      4. Consult CPA: If needed, consult with your CPA to ensure everything is in order.


9. Celebrate (Okay, Not Officially, But You Deserve It)

  • You’ve waltzed through the steps! Take a bow. Maybe even treat yourself to a virtual high-five. 🎉 

    • Step-by-Step: 

      1. Reflect: Take a moment to reflect on the hard work you’ve done.

      2. Celebrate: Celebrate your accomplishment in a way that feels rewarding to you.

      3. Share Success: Share your success with your team or colleagues.


10. Plan for the New Year

  • Get all your files and data ready. When the new year comes, email your CPA to indicate you are ready to file your taxes. Your CPA will be very impressed. A happy CPA is a CPA that won’t charge you an arm and a leg!

    • Step-by-Step: 

      1. Organize Files: Ensure all financial documents and data are organized and ready for the new year.

      2. Communicate with CPA: Inform your CPA that you are ready to file your taxes.

      3. Plan Ahead: Set goals and plan for the upcoming year to ensure continued financial health.



Feel free to ask if you need more details on any specific step!


Remember, closing the books isn’t just about numbers—it’s about wrapping up one chapter and opening another. So go forth, financial maestro, and may your spreadsheets be forever balanced! 🌟📚


Do you have any more accounting queries or need advice on balancing life and ledgers? I’m all ears (well, metaphorically speaking)! 😊

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