A practical monthly checklist for delivering invoices, statements, contracts and other documents to your accountant in an orderly way.
Why preparation matters
Bookkeeping quality depends on complete and understandable source documents. A missing invoice, an unnamed bank payment or a photograph without context creates follow-up work and can delay a report or filing. A simple monthly routine reduces these interruptions and gives the accountant enough time to check the substance of a transaction rather than merely sort files.
Use one delivery channel
Agree one primary channel for digital documents and a deadline for each month. Avoid mixing private messages, several email addresses and unlabelled photographs. If paper originals are also delivered, keep a short transfer list. A digital folder should be divided by period and document type so that both the client and accountant can see what has already been provided.
Invoices and supporting evidence
Separate purchase and sales invoices and include contracts, delivery notes, calculations, customs documents or other evidence needed to understand the transaction. Check that the issuer, recipient, date, number, description and amounts are legible. A payment confirmation does not replace the invoice, while an invoice does not always prove delivery or the business purpose on its own.
Banks, cash and payment cards
Provide complete bank statements for all business accounts, not only selected transactions. Identify transfers between own accounts, owners’ payments, loan movements and charges that are not clear from the statement. Cash documents and card slips should be linked to the relevant invoice. Unexplained withdrawals should be resolved promptly instead of remaining open until year-end.
VAT records need timely documents
The compulsory VAT registration threshold in Bosnia and Herzegovina is currently BAM 100,000, and registered taxpayers maintain purchase and supply records used for VAT reporting, including electronic eKUF and eKIF submissions. Documents should be delivered early enough to check dates, parties, amounts and tax treatment. Do not assume that every received invoice automatically creates an input VAT deduction.
Employees, contracts and fixed assets
Report new employees, terminations, absences and benefit changes before payroll is finalised. Provide contracts and amendments when they are signed. For equipment and other fixed assets, keep the purchase document, description, date placed in use and location. If an asset is sold, scrapped or moved, document the change so that the accounting record remains connected to the real asset.
A final monthly checklist
Before submission, confirm that invoice-number sequences are complete, every bank account is included, cash is reconciled, unusual payments are explained, contracts and payroll changes are attached and missing items are listed. Mark a document as pending rather than silently omitting it. This short review gives both sides a clear status and makes the next month easier.
Electronic bookkeeping at RA Eksperta
When RA Eksperta maintains the books, business books and supporting records are kept electronically. The client and agency agree file names, delivery dates and the method for resolving open items. A consistent process creates an audit trail from the accounting entry to the document and enables faster, clearer reporting.