PRE-AUDIT ACCOUNTING CLEANUP CHECKLIST

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--- BANK AND CASH RECONCILIATION ---
[ ] Reconciliation Period End Date
[ ] Bank Account Name
[ ] Statement Ending Balance
[ ] General Ledger Balance
[ ] Reconciliation Status (In Progress, Discrepancies Found, Fully Reconciled)
[ ] Discrepancy Types Identified (Outstanding Checks, Deposits in Transit, Bank Fees/Service Charges, Interest Income, Data Entry Errors)
[ ] Upload Bank Statement
[ ] Accountant Review Signature

--- ACCOUNTS PAYABLE REVIEW ---
[ ] Verification Tasks Completed (All vendor invoices matched to POs, Duplicate invoices checked, Unrecorded liabilities identified, Vendor statements reconciled)
[ ] Total Outstanding Payables Amount
[ ] Review Completion Date
[ ] Vendor Statement Reconciliations
[ ] Discrepancies or Unresolved Issues
[ ] Accounts Payable Manager Approval

--- ACCOUNTS RECEIVABLE VERIFICATION ---
[ ] Verification Status (Pending Review, In Progress, Completed, Issues Identified)
[ ] Verification Completion Date
[ ] Total Unapplied Credits Amount
[ ] Discrepancy Notes
[ ] Tasks Completed (Aging Report Reconciled, Unapplied Credits Cleared, Customer Balances Verified, Subledger Matches General Ledger)
[ ] Supporting Aging Report
[ ] Accountant Approval

--- GENERAL LEDGER INTEGRITY ---
[ ] Journal Entry Verification Checklist (All manual journal entries have supporting documentation attached, All entries have been reviewed and approved by a supervisor, Correct cost centers/departments have been assigned, Intercompany transactions have been reconciled, No duplicate entries exist for the current period)
[ ] Date of General Ledger Close
[ ] Reviewer Comments
[ ] Upload Trial Balance Report
[ ] Controller Approval Signature

--- FIXED ASSET & DEPRECIATION AUDIT ---
[ ] Audit Completion Date
[ ] Asset Class Category (Machinery & Equipment, Furniture & Fixtures, IT Hardware, Vehicles, Leasehold Improvements)
[ ] Total Verified Asset Value
[ ] Verification Steps Completed (Physical Inspection Performed, Depreciation Calculation Verified, Disposal/Sale Records Updated, Useful Life Review Completed)
[ ] Discrepancy Notes & Findings
[ ] Fixed Asset Register Export
[ ] Controller Approval

--- REVENUE & EXPENSE RECOGNITION ---
[ ] Period End Date
[ ] Accounting Method (Accrual Basis, Cash Basis)
[ ] Review Completed Items (Revenue Unearned/Deferred Review, Prepaid Expense Amortization, Accrued Liability Verification, Deferred Revenue Audit)
[ ] Discrepancy Notes
[ ] Supporting Revenue/Expense Ledger
[ ] Controller Approval

--- TAX & REGULATORY COMPLIANCE ---
[ ] Tax Filing Deadline Date
[ ] Completed Tax Filings (Sales Tax, Income Tax, Payroll Tax, VAT/GST, Property Tax)
[ ] Proof of Tax Payment
[ ] Discrepancies or Audit Notes
[ ] Compliance Status (Fully Compliant, Pending Documentation, Action Required)
[ ] Controller Approval

--- DOCUMENTATION & DIGITAL FILING ---
[ ] Documents Verified (Bank Statements, Vendor Invoices, Payroll Records, Tax Filing Confirmations, Asset Depreciation Schedules, Lease Agreements)
[ ] Audit Folder Link or Archive
[ ] Last Documentation Review Date
[ ] Missing Documentation Notes
[ ] Controller Approval

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