Your year-end close checklist: what to hand your CPA before December 31

Every accountant knows the two seasons of a small business: the calm fall, when there is still time, and the frantic spring, when there isn't. The difference between them is usually a single focused afternoon in November or December spent getting your books hand-off ready. Here is the exact list we run with our own clients.

The year-end checklist

• Reconcile every bank and credit card account through December 31
• Clear the "uncategorized" bucket down to zero
• Review accounts receivable — collect what is collectible, write off what isn't, and document why
• Gather receipts and invoices for major purchases and equipment
• Confirm payroll records are clean, and collect a W-9 from every contractor you paid $600 or more
• Record owner draws, distributions, and any loans properly
• Write down the year's big changes — new vehicles, locations, staff, or loans — so your CPA hears them from you, not from a surprise line item

Why October beats March

In March, your CPA is triaging. In October, they can actually think. Handing over clean books in the fall turns tax preparation into tax planning — real conversations about retirement contributions, equipment timing, and how income lands — instead of a compliance scramble. It also tends to lower the bill, because tidy books take fewer billable hours.

If that list looks longer than the evenings you have left, that is the signal. CalCor Solutions runs year-end closes for small businesses across Seattle and remotely anywhere — your CPA receives a package so tidy they may actually thank you. The first conversation is free.