The core records
Complete bank statements, sales records and expense records are the starting point. At year-end, the accountant also needs to know what customers still owe you, what bills you still owe and what cash/bank balances exist.
Then add the things that apply
- VAT returns and workings if VAT registered;
- payroll year-end information if you employ people;
- loan and finance statements;
- equipment/assets bought or sold;
- stock at year-end if relevant;
- director/shareholder money in and out for a limited company;
- previous accounts if this is not the first year;
- details of unusual or personal-looking transactions that need explaining.