The first bookkeeper document handover should define the transaction cut-off, records supplied and route for later documents before routine processing begins. Agree what the engagement covers and who answers questions. A service start date alone does not establish whether earlier founder-paid costs or opening transactions are included.

Hands signing a document at an office desk
Illustrative photograph by Pavel Danilyuk.

Define the starting scope

Record the company, financial period and transaction dates covered. Distinguish processing the first month’s activity from reconstructing earlier records. Ask the accountant how opening balances or pre-incorporation information should be handled where relevant.

Keep the accepted scope and outstanding information list with the handover. Do not assume that a folder upload proves every source document reached the bookkeeper.

Establish one incoming route

Agree where invoices, receipts, bank statements and contracts are supplied, with suitable access controls. Name the person who checks completeness and a backup for absences. Avoid sending the same receipt through several untracked channels.

Use transaction references for questions and corrected copies. The bookkeeper should be able to distinguish an original document from a later clarification without guessing which email is newest.

Example: a late invoice belongs before the cut-off

A supplier bill reaches the founder after the opening pack was sent but concerns work within the agreed period. Forward it through the agreed route with its actual receipt date and relevant reference. Do not leave it in a private inbox or alter the invoice date to fit the next batch.

Confirm the first review cycle

Agree who approves classifications and how unresolved questions are reported. Reconcile the first output with the supplied record index and keep missing items open. This onboarding routine supports usable books without promising that a first upload completes every reporting or tax obligation.

Related practical guidance

For the surrounding records and responsibilities, see maintaining statutory records, the company secretary role, company recordkeeping.

Official guidance: IRAS recordkeeping guidance.

Help with your company records

For corporate secretarial and company administration support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.