MONTHLY RECORDS AND TAX-PREPARATION CHECKLIST — YENRA
Guide: https://yenra.com/small-business/
Scope: U.S. small/home-business record organization. This is a preparation
aid, not a tax return, deduction calculator, or record-retention schedule.
Confirm entity, method, filing obligations, and tax treatment with your
preparer. Keep sensitive records in approved storage and transfer channels.

Business / entity / tax year / accounting method / month / bookkeeper:
Preparer / review date / agreed transfer method and deadline:

MONTHLY CHECKS — record status, evidence location, owner, and due date
[ ] Capture sales, invoices, receipts, refunds, fees, and payment references.
[ ] Identify owner contributions, loans, and transfers separately.
[ ] Match purchases with invoices, business purpose, and payment evidence.
[ ] Flag mixed-use purchases and uncertain classifications for review.
[ ] Reconcile bank, credit-card, and payment-processor balances.
[ ] Explain outstanding items, duplicate imports, missing records, and timing.
[ ] Review unpaid customer invoices and supplier bills.
[ ] Update asset records: cost, acquisition, in-service date, use, disposal.
[ ] Review payroll and contractor records where applicable.
[ ] Save reconciliation evidence and test access to a backed-up sample.

TAX-PREPARATION PACKAGE — agree the required scope with your preparer
Prior return / current books / reconciliations / statements:
Tax information forms / estimated payments / asset records:
Ownership, workers, locations, or activity changes:
Home-business use and cost evidence, if relevant:
Missing evidence / unresolved question / responsible person / due date:
Record-specific retention schedule approved by / date:

FICTIONAL RECONCILIATION (USD)
Charges 2,000 - refunds 100 - fees 60 = payout 1,840.
Assumptions: no opening balance, reserves, disputes, or other adjustments.
Link the payout to its components; avoid counting the same sale twice.
This calculation is not taxable income. Actual settlement timing and
adjustments must be reconciled from the actual statements.

Current official references (also linked from the guide):
https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep
https://www.irs.gov/publications/p583
https://www.irs.gov/businesses/small-businesses-self-employed/home-office-deduction
https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records