Accounting Monthly Checklist

					This Accounting Monthly Checklist is used to verify and ensure that a company's
financial records are balanced before the start of a new month. This checklist sets forth
the procedures that should be followed at the end of each month to make sure all
financial transactions are accounted for. This document contains many of the standard
month-end closing procedures employed by businesses as well as opportunities to add
company-specific processes used by a particular company.
Checklist for Closing Accounting Monthly Books

Adjustments
      Automatic payments (bank drafts and adjustments)
      Transactions not yet entered: invoices, bills, sales commissions and
      royalties
      Transactions entered or coded incorrectly: invoices, bills, sales, payroll
      Infrequent transactions: returns, voided, corrected or reissued paychecks,
      tax payments, vendor refunds
      Inventory adjustments
      Job adjustments or allocations
      Payroll adjustments
      Adjustments for taxes: sales tax, payroll taxes, franchise taxes, etc.
      Fixed assets: depreciation entries
      Loan payments: allocating interest and principle
      Aged accounts receivable: any to be written off as uncollectible
      Accruals

Integration
       Revenue and cost of goods sold/inventory entry
       Job costing
       Payroll (here, you may have several weekly entries to post)
       Suggest change to Intuit systems where applicable

Reconcile
     Bank statement additions and corrections to cash accounts (incl. PayPal)
     Petty cash
     Accounts receivable
     Credit card statements
     Equity accounts
     Loans
     Accounts payable
     Inventory
     Fixed assets
     Any other asset or liability accounts

Review
      General ledger coding consistency: is the transaction coded completely
      and to the right account?
      If class is used, is it complete for all transactions? If
      job is used, is it complete for all transactions? Is the
      backup documentation in order?
      Are authorizations complete?
      Do the transactions look reasonable?
Payroll
      Is the hourly rate or salary amount correct?
      Are hours accurate for hourly employees? Is
      overtime paid at the agreed-upon rate? Are
      deductions taken?
      Are taxes figured correctly?
      Are payroll deposits made on time?
      Are there any court orders that need to be followed? Is
      tax taken out of bonus checks?
      Are there any checks that are paid directly to employees?
      Are employee loans accounted for and collected?
      Are expense reports in order and coded properly?
      Are payroll reports filed timely (quarterly)?
      Are state unemployment payments and reports handled accurately?
      Are there any cash payroll transactions (illegal in many states)? Are all
      transactions booked correctly?
      If payroll is charged to classes or jobs, are classes/jobs charged
      appropriately?

Reports
          Monthly profit and loss
          Sales reports
          Balance sheet as of month end
          Aged accounts receivable
          Reports by job or class
          Budget vs. actual reports if applicable
          Any memorized report that is routine
          Generate task list from report analysis
          General ledger
          Missing checks report
          Voided/deleted transactions
          Audit trail
          Payroll reports
          Vendor reports
          Ledgers from any accounts that need special review

Backup
     Make backups
     New backup system needed?
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DOCUMENT INFO
Description: This Accounting Monthly Checklist is used to verify and ensure that a company's financial records are balanced before the start of a new month. This checklist sets forth the procedures that should be followed at the end of each month to make sure all financial transactions are accounted for. This document contains many of the standard month-end closing procedures employed by businesses as well as opportunities to add company-specific processes used by a particular company.
This document is also part of a package Bookkeeping Forms for your Business 49 Documents Included