An account-by-month inventory to find a realistic starting point. Use this as an operational working document. It is not a legal compliance form or an instruction on tax treatment.
The working checklist
| Area | What to record or check |
|---|---|
| Accounts | List open and closed bank, card, and payment accounts. |
| Periods | Mark each account/month as complete, partial, or missing. |
| Opening point | Identify the latest supported reconciliation. |
| Documents | Record source, access status, requested date, and owner. |
| Uncertainty | List unclear transactions without inventing a category. |
| Next milestone | Agree one supported period or account to complete first. |
Make it useful to the next person
Record the prepared date, the account or project covered, the person responsible, and links to the source documents. If an item is unresolved, write the next action and assign an owner. Keep a copy of the original source when a record changes.
Do not let a blank cell disappear
A missing value is an open question, not an invitation to guess. Mark it as missing or awaiting confirmation, keep the related amount visible, and return to it during the next agreed review.