Short answer

For each month, collect complete bank and credit-card statements, revenue and payment-platform reports, invoices and receipts, payroll summaries, loan activity, owner or intercompany transfers, and the industry reports needed to explain net deposits or property-level activity.

Financial accounts

  • Complete monthly statement for every bank account.
  • Complete monthly statement for every business credit card.
  • New-account opening documents and closing statements.
  • Check images or deposit support when the description is not sufficient.

Revenue and settlement evidence

  • Customer invoice and payment reports.
  • POS, marketplace, delivery, or payment-processor settlement reports.
  • Refund, chargeback, reserve, fee, and sales-tax detail.
  • Accounts-receivable aging when invoices remain open.

Expenses, payroll, and liabilities

  • Vendor invoices and material receipts.
  • Payroll register, employer-tax, and benefit summaries.
  • Loan statements separating principal, interest, fees, and escrow.
  • Tax payment confirmations and notices that affect the period.

Business context that a statement cannot supply

  • Owner contributions, draws, reimbursements, and personal activity.
  • Intercompany transfers and the receiving entity.
  • Property, department, project, client, or location assignment.
  • Large repairs, equipment purchases, prepayments, and unusual one-time activity.

Close completion test

Before the month is treated as complete, confirm that beginning balances plus period activity agree to ending statements, material accounts are reconciled, unsupported items have an owner, and approved entries retain their source support.