Use a ledger that identifies each transaction’s payer, purpose, date and supporting agreement, together with the bank record. Match customer receipts to contracts and shareholder transfers to their actual funding arrangements. Separate explanations are especially important when both types of money move through one operating account.
Make the record explain the remaining obligation
For the prepaid contract, show what has been delivered, what remains and the related cost or refund exposure. For the investment, show lawful origin, transfer path and business commitment. Do not substitute a customer invoice for evidence of the investor’s source of funds. Ask the accountant to reconcile the categories with the financial statements.
A hiring schedule with dates, job descriptions and wage assumptions tied to the revenue forecast, executed client contracts that justify the workload, and a funded account showing the payroll reserve exists. Bank confirmations of irrevocable transfers, escrow released on an unconditional closing, non-refundable deposits, executed leases, paid equipment invoices and signed supply contracts. An itemised allocation of the purchase price, every remaining condition to closing, the exact terms on which escrowed money is released, and a complete list of the assets and staff being transferred. Include the signed exercise notice, proof it was delivered and accepted as the contract requires, wire records, escrow instructions, closing statement, updated share ledger, board consents, and agreements showing current voting or operational rights.