Bookkeeping and accounting handoff problems
In many growing businesses, finance work is split across a bookkeeper, a payroll provider, a CPA and the owner. Each does their part, but problems appear in the gaps between them.
Common gaps
Payroll journal entries that never reach the books, year-end adjustments from the CPA that are not recorded, receipts that stay in someone's inbox, and nobody owning the question of whether the numbers look right.
Make each handoff explicit
For each recurring item, write down who produces it, who receives it, the format and the date. A simple shared calendar or checklist often removes most of the friction.
Assign an owner for the whole
Someone needs to own the end-to-end result: the books are complete, reconciled and reviewed. In smaller businesses this is often the owner by default; growing businesses tend to give it to a controller or an outside finance team.
What to check
- List of every recurring finance handoff
- Whether CPA adjustments are posted to the books
- Who owns end-to-end accuracy
- Where documents are shared
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Frequently asked questions
Why do CPA adjustments matter after the return is filed?
If they are not recorded, next year's opening balances will not match the tax return, which creates extra cleanup later.
Is this finance operations guide advice?
No. Sam's List writes these guides for education. They describe common questions and processes, not advice for your specific situation.
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