General
Copy of your last year tax return
Bank statements
Year-end balance sheet & income statement
General ledger activity report by category
Copies of any correspondence from tax authorities during the year
Year-end summary of accounts receivable and accounts payable

Income
Gross receipts from sales or services
Other income (royalties, rent, interest)
Capital gains from assets sold
Sales records (for accrual based taxpayers)
Beginning inventory (if applicable)
Ending inventory (if applicable)
Items removed for personal purposes (if applicable)
Returns and allowances
Business checking and savings account interest (1099-INT or statement)
Dividends

Expenses
Advertising
Insurance Expense

Depreciation
Cost and acquisition date of assets
Sales price and disposition date of any assets sold

Fringe benefits
Employer-paid pension/profit sharing contributions
Employer-paid HSA contributions
Employer-paid health insurance premiums
Cost of other fringe benefits

Office Expenses
Pens, paper, staples, etc
Furniture, computers, equipment
Utilities
Other

Rent/Lease Expense
Office space rent
Vehicle and equipment lease expense
Land Taxes

Home Office
Square footage of office space (hours of use for day care business)
Total square footage of home (not applicable for day care business)
Mortgage interest or rent paid
Utilities, cable phone, etc

Payroll Expenses
Form W-2 and W-3 Federal and state payroll returns (Form 941, etc.)
Year-end unpaid payroll taxes (federal and state withholdings and federal and state unemployment)
Commissions paid to subcontractors
File Form 1099-MISC and 1096 as necessary

Transportation and Travel Expense -Local
Business trip (mileage) log
Contemporaneous log or receipts for public transportation, parking and tolls.

Transportation and Travel Expense - Away From Home
Airfare or mileage (actual expense if drove)
Hotels
Meals and tips
Taxes and tips
Internet connection, etc

Other Expenses
Repairs
Maintenance
Subscriptions
Vehicle expenses
Accounting and legal fees
Loan interest
Prior year losses
Bad debt written off
Charitable contributions and donations
Bank Fees
Borrowing Costs

Liabilities
New loans during the year
Existing loans closing and opening statements for the financial year
Balances of credit card accounts or last credit card statement for the year
Creditors on hand
Accrued expenses

Assets
Depreciable assets acquired or disposed (type, date, consideration)
Capital Gains Tax assets acquired
Lease commitments
Debtors
Accounting fees and legal fees
Bank Fees