Cleanup Checklist

Book Cleanup Checklist for Startups and SMBs

A practical checklist to clean messy books, identify stale balances, duplicate vendors, uncategorized transactions, and reconciliation issues.

1. Review Uncategorized and Suspense Accounts

  • ☐ Identify transactions posted to uncategorized expense or suspense accounts.
  • ☐ Reclassify transactions using historical posting behavior.
  • ☐ Review missing customer, vendor, or account details.
  • ☐ Confirm no material balances remain in temporary accounts.

2. Clean Duplicate Vendors and Customers

  • ☐ Search for similar vendor names.
  • ☐ Merge duplicate vendor records where appropriate.
  • ☐ Review duplicate customer records.
  • ☐ Standardize naming conventions for future transactions.

3. Review Stale Balance Sheet Accounts

  • ☐ Identify balances that have not moved for multiple months.
  • ☐ Review old accruals, deposits, prepaids, and liabilities.
  • ☐ Confirm whether balances are valid, need support, or should be cleared.
  • ☐ Document cleanup decisions.

4. Investigate Duplicate Transactions

  • ☐ Search for same amount and same vendor posted multiple times.
  • ☐ Review transactions posted on the same or nearby dates.
  • ☐ Check manual journal entries for repeated amounts.
  • ☐ Reverse or correct duplicate postings where validated.

5. Validate Account Mapping

  • ☐ Review transactions posted to unusual accounts.
  • ☐ Compare current categorization against historical behavior.
  • ☐ Identify inconsistent mappings across similar vendors.
  • ☐ Update recurring rules or accounting policies as needed.

6. Prepare Cleanup Summary

  • ☐ List issues found, corrected, and remaining open.
  • ☐ Highlight high-dollar cleanup items.
  • ☐ Document open questions for controller or founder review.
  • ☐ Create a follow-up list for next close cycle.

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