Start with an account and source list
List the bank accounts, payment processors, sales channels and receipt sources used for the activity. Note which periods are available and where each original record is stored.
Keep originals alongside the working summary
Save original statements and exports before organizing entries in a spreadsheet or other tool. Use file names that identify the source and period, and keep an explanation of corrections.
Follow the money without counting it twice
A sales report, processor payout and bank deposit can describe stages of the same activity. Preserve references connecting them, including fees, refunds and transfers. Flag differences for review.
Close with a short question list
Record missing files, unclear transactions and unresolved differences. Give each question a specific source and period. An honest list of gaps is more useful than a total that appears complete.
Agree on the next step
Use the records map to describe the help you need: organization, catch-up bookkeeping, monthly work or a tax-preparation inquiry. A bookkeeping category does not establish tax treatment.
References and scope
This guide provides general recordkeeping education. It does not determine your tax treatment, permits, or filing obligations. Rene is completing his accounting degree and is working toward the Enrolled Agent credential; he is not currently an Enrolled Agent.