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Cash Basis to Accrual Conversion Document Request Checklist

A cash basis to accrual conversion document request checklist helps a bookkeeping or accounting team organize source records around one conversion cutoff date. It identifies the client, entity, period, owner, requested support, status, and staff review result for each item. It does not perform a conversion, create journal entries, decide tax treatment, or make accounting decisions.

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Copy-ready request checklist

Cash Basis to Accrual Conversion Document Request Checklist

Copy this list for one client, entity, and cutoff date. Remove records that do not apply, then keep each requested source record separate for client response and staff review.

1. Request setup

Set the client, entity, cutoff date, and owners before selecting any source records.

  • Client: [Client name]
  • Entity: [Entity name]
  • Current bookkeeping period: [Period]
  • Conversion cutoff date: [Date]
  • Accounting file or source system, when relevant: [Source]
  • Request owner: [Team member]
  • Review owner: [Team member]
  • Client due date: [Date]

2. Starting records and current books

Request current reports or schedules only when the responsible professional needs them alongside source support.

  • Current trial balance or ledger export when requested by the responsible professional.
  • Current chart of accounts or account listing when requested.
  • Prior-period financial or bookkeeping reports only when needed.
  • Existing reconciliations or schedules if maintained.
  • Keep reports distinct from the source documents that support the underlying activity.

3. Accounts receivable and customer activity

Name the customer-related source support needed around the cutoff period.

  • Open customer invoice list or AR aging.
  • Customer invoices around the cutoff period when requested.
  • Credit memos and unapplied payment support.
  • Customer deposits, retainers, advance billing, or unearned amounts when relevant.
  • Client explanation for unusual or unresolved balances.

4. Accounts payable and accrued activity

Request vendor-side support for the defined period without giving entry instructions.

  • Unpaid vendor bill list or AP aging.
  • Vendor invoices and statements when requested.
  • Support for goods or services received before the cutoff but not included in the available reports.
  • Accrued payroll or payroll-period support when requested.
  • Do not use the request to instruct the client to make an accrual entry.

5. Prepaid items, inventory, and assets

Use this group only for records relevant to the client and requested review scope.

  • Vendor invoice or agreement.
  • Coverage or service period.
  • Client-maintained prepaid schedule if available.
  • Inventory count or valuation report only when maintained and requested.
  • Fixed asset register, purchase invoice, financing, or disposal support when relevant.
  • Do not determine capitalization, depreciation, valuation, or useful life in the request.

6. Loans, taxes, and other liabilities

Request client-provided records without deciding liability or treatment.

  • Loan statement.
  • Existing amortization schedule if maintained.
  • Payroll reports and payment confirmations when requested.
  • Sales-tax or other client-provided reports when relevant.
  • Do not determine tax liability or accounting treatment.

7. Banking and cutoff-period support

Keep source-period statements and any requested later activity clearly scoped.

  • Bank statements.
  • Credit card statements.
  • Processor or sales reports when relevant.
  • Subsequent receipts or payments only when the responsible professional requests a defined date range.
  • Do not use a universal number of days for later activity.

Use this checklist when

The team has already set a conversion cutoff date and needs a focused client request for source records, not a conversion method or accounting conclusion.

A defined conversion review

Use it for a cash-basis-to-accrual review, cleanup, reporting change, or professional handoff when the responsible professional needs specific client-provided support.

Not a conversion workflow

Do not use it as a calculation tool, journal-entry instruction, tax organizer, accounting decision record, or statement that conversion work is complete.

Request setup fields

Make the request identifiable before the client uploads anything.

Field

Client and entity

What to record

The specific client and entity covered by this request.

Field

Current bookkeeping period

What to record

The period currently being worked on, if relevant.

Field

Conversion cutoff date

What to record

The date defined by the responsible professional for this request.

Field

Source context

What to record

The accounting file or source system only when it helps identify the requested record.

Field

Owners and due date

What to record

The request owner, review owner, and client due date.

Request status and next action

Use the existing request workflow states to separate client action from staff review.

Situation

The source record is still needed from the client

Status

Waiting on client

Next action

Client uploads the defined item or confirms it is unavailable.

Situation

A file arrived and staff has not finished review

Status

Uploaded / Pending review

Next action

Staff reviews the file against the requested item and period.

Situation

Staff has recorded evidence for the item

Status

Received

Next action

Keep other requested items open until their own review result is recorded.

Situation

The file is wrong, incomplete, or unreadable

Status

Needs reupload

Next action

State the specific replacement needed and keep the item open.

Keep the request focused on source support

The list should make each missing record clear without asking for every possible file or putting accounting instructions inside the client request.

Illustrative scenario

  • Synthetic example: [Pine Lantern Services] has a [June 30] cutoff date for [Pine Lantern Services LLC].
  • The request owner creates separate items for an open customer invoice list, two vendor invoices around the cutoff, a loan statement, and the June bank statement.
  • One vendor invoice is uploaded and remains Pending review; the loan statement is marked Needs reupload because the supplied file covers the wrong period.
  • The page does not determine entries, conversion results, or whether the records produce a particular accounting outcome.

Common mistakes

  • Asking for every possible file instead of the records relevant to the cutoff date.
  • Leaving out the cutoff date or mixing multiple entities and periods.
  • Treating a report as its own source support.
  • Treating Uploaded as Received before staff review.
  • Giving conversion instructions inside the document request.

Product and professional boundary

  • CollectCue organizes client-period requested items, uploads, review context, reupload actions, and follow-up.
  • CollectCue does not perform cash-basis-to-accrual conversion, create journal entries, calculate balances, or determine tax or accounting treatment.
  • The responsible professional decides which records are needed and what accounting work follows review.

How to use the cutoff-date request

Keep each item independently identifiable so client follow-up and staff review do not become one vague status.

  1. 1Set the client, entity, and cutoff dateRecord the exact request context before choosing any source records.
  2. 2Select the records the professional requestedKeep each source record, report, or explanation as a separate requested item.
  3. 3Send the request-specific upload linkLet the client respond to the defined items without needing to create a CollectCue account.
  4. 4Review before resolvingUploaded files remain pending review until staff records the appropriate result or asks for a reupload.

Frequently asked questions

These answers keep the page centered on document collection and review context.

What is a cash basis to accrual conversion document request checklist?+

It is a client-facing and staff-facing list of source records organized around a defined cutoff date. It helps the team request and track support; it does not perform the conversion or determine the accounting result.

Should every client provide the same conversion records?+

No. The responsible professional selects records based on the client, entity, cutoff date, systems, and agreed scope. Remove groups that do not apply.

Does an uploaded file mean the item is complete?+

No. An uploaded file can remain Pending review. Staff review the file against the requested item before recording a result or asking for a replacement.

Can reports replace source documents?+

Reports can be useful when requested, but they do not replace the underlying statements, invoices, agreements, confirmations, and explanations that may be needed as source support.

What does CollectCue organize for this request?+

CollectCue organizes client and period context, requested items, uploads, review status, reupload actions, and follow-up. It does not calculate or complete a cash-basis-to-accrual conversion.

Related resources

Use these resources to set up the request, collect general support, and handle later review or follow-up.

Bookkeeping client document request form

Create a client-period request with item, owner, due date, and review fields.

Open resource

Client document collection checklist

Start with a broader list before selecting cutoff-date source support.

Open resource

Bookkeeping month-end close checklist

Use recurring close collection separately from a focused conversion-support request.

Open resource

Bookkeeping source documents and reports guide

Decide whether the next request needs source-period evidence, an open list, or an accounting-system report.

Open resource

Turn the selected records into a tracked request

CollectCue helps teams organize client, period, requested items, upload links, review context, reupload actions, and follow-up. The accounting work stays with the responsible professional.

See how CollectCue works