Last reviewed: 2 October 2026
A useful monthly bookkeeping handover connects what your business sold, spent, received and still owes. Gather complete statements, supporting documents and a short list of questions so the person preparing your accounts can trace transactions rather than guess what happened.
1. Confirm the period and who owns the handover
Agree which month is being prepared, which accounts and business activities are included, who will answer questions and who approves corrections. Keep a simple checklist showing each record as received, missing or not applicable. An agreed handover date is an operating arrangement, not a replacement for statutory deadlines.
2. Gather complete payment records
- Bank statements covering the whole month for each business account.
- Business M-Pesa or other mobile-money statements and payment-provider settlements, where used.
- Cashbook and petty-cash records, with opening and closing balances.
- Notes identifying transfers between your own accounts, owner contributions, drawings, refunds, fees and unexplained movements.
A payment entry shows that money moved; it may not explain the business purpose. Match it to the invoice, receipt or other supporting record. Identify transfers so they are not mistaken for an additional sale or expense.
3. Organise sales and customer balances
Provide issued invoices, credit notes, receipts and the sales-system report used by your business. Include relevant electronic invoice records and distinguish cash sales, credit sales, deposits and refunds. List unpaid customer invoices with their dates, amounts and any disputed or cancelled items.
Flag differences between invoiced sales and amounts received. Do not delete an unpaid invoice merely because the customer has not paid; raise it for review.
4. Match purchases and expenses to their support
Group supplier invoices, credit notes, receipts and expense claims with their payment references and short business-purpose explanations. Include items paid personally on behalf of the business, unpaid supplier invoices and documents still being requested.
5. Add the supporting schedules your business needs
Payroll and people costs
Approved payroll totals, payment evidence and related schedules within the agreed scope. Share detailed employee records only when necessary and through the agreed secure route.
Stock, assets and finance
Relevant stock movements and counts, asset purchases or disposals, loan statements and agreements needed to explain balances. Separate principal, interest and fees for review rather than treating every instalment identically.
Where tax or filing support is included, provide relevant submitted returns, payment acknowledgements and unresolved questions. Bookkeeping preparation and filing are separate activities: confirm who is responsible for each.
6. Review gaps before the month is closed
- Check that statements and sales reports cover the same period.
- Identify missing support, duplicate documents and unexplained cash movements.
- Compare customer and supplier balances with the outstanding-invoice lists.
- Record corrections, unresolved items and the person responsible for answering them.
- Keep the reviewed version separate from working drafts and confirm approval of the final summaries.
7. Share records through an agreed secure route
Use a consistent folder structure, such as the reporting month followed by statements, sales, purchases and review questions. Give access only to the people who need the records and share the minimum personal information required for the task. Agree access, retention and handover arrangements rather than sending an unrestricted archive.
For an initial enquiry, describe your business, VAT status if known, approximate monthly transaction volume, current system and any backlog. Do not send bank statements, passwords, identity documents or full employee records through a public form or an unagreed WhatsApp conversation.
See Reworked’s accounts and bookkeeping support in Kenya for monthly records, reconciliations and cleanup work. For employee-related preparation, use the separate monthly payroll checklist.
Monthly accounts support
Describe your records, transaction volume and support need.
Start with a short summary. Reworked will clarify the scope and agree how necessary financial records should be shared.
Common questions
Are bank statements enough for bookkeeping?
They are a starting point, not the whole record pack. Supporting documents and explanations help establish what a transaction relates to and which balances remain outstanding.
What if some documents are missing?
List what is missing, identify who can obtain it and keep an explanation of the gap. Do not invent an invoice or silently classify an unclear payment. Agree how unresolved items will be handled.
Should I send all my records to obtain a quotation?
No. Start with the period, transaction estimate, current system and support need. Agree the scope and a secure sharing method before sending detailed records.