The goal is not to dump everything into one ZIP. From the names, folders, and a short index, the accountant should know what arrived, what is missing, and what needs explanation.

Examples are synthetic. This guide helps prepare records; it does not replace review by an accountant, tax adviser, or lawyer.

1. Freeze the period and scope

Record the company, calendar month, currency, and contact person. If this is a supplement, mark it as a second version and state what was added; do not silently overwrite the handed-off package.

• separate issued and received invoices
• separate receipts and other cash-register records
• include bank statements in the available original format
• create a list of missing or unclear items

2. Keep the original and create a working copy

A supplier file, bank export, or receipt photo is a source. A merged, compressed, or renamed PDF is a working copy. Both are useful, but they should not be confused.

3. Hand over exceptions, not riddles

For each discrepancy, include date, amount, counterparty, related document, and the question. “Unknown” is less useful than “12 Oct, €48.20 card payment, receipt missing, merchant contacted.”