Gather your records
Bring together your sales invoices, purchase invoices and receipts for the period. Keep the originals in one consistent place and use file names that make them easy to find.
Check your bank records
Have your business bank statements available and identify transactions you do not recognise. Keep a note of payments that need a receipt or an explanation.
Review outstanding invoices
Look through invoices you have sent and note which have been paid. Keep a separate list of invoices that are still open, including the customer and the invoice date.
Note changes in the business
Write down anything new: a different bank account, new software, equipment purchases or a change to how you get paid. These details help your bookkeeper understand your records.
Prepare your questions
Make a short list of anything you would like explained. A regular conversation about your records is easier when you can point to a specific transaction or period.