My books are behind: a practical first week recovery plan

Day one: stop the uncertainty from expanding

• Export or back up a copy of the accounting file as it stands today, before any correction is made, so the original condition can always be reconstructed.
• Confirm who has access to the accounting system and bank feeds.
• Avoid bulk recategorization or deleting entries without a review plan.
• List the last month that was fully reconciled for each account.
• Preserve statements, payroll reports, loan records, and prior filings.

Define the cleanup surface

The number of months is only one part of the scope. Account volume, mixed personal activity, duplicate feeds, missing statements, payroll, sales tax, inventory, and prior adjustments can all change the effort required.

If the corrections reach a period already reported on a filed return, sales tax filing, or payroll filing, flag it early. Changing those months can mean an amended filing, and that decision belongs in the scope conversation rather than being discovered after the work is done.

Build a repeatable monthly rhythm

Once the file is current, the goal is not another rescue. Assign ownership for statements, reconciliations, open questions, review, and delivery of financial reports. A short monthly checklist is more durable than a large annual cleanup.