The Core Principle: Production vs Review

Every bookkeeping task falls into one of two categories. Production work is mechanical: categorizing transactions, reconciling accounts, closing the month, generating standard reports. Review work requires judgment: checking for errors, approving unusual items, advising the client. Production does not require a CPA license. Review does.

Delegation works when you separate these cleanly. Everything in the production column goes to Sharma Jyoti and Co. Everything in the review column stays with you. Your client sees no change — they still get their deliverables under your firm name, reviewed and approved by you.

The 5-Item New Client Brief

When you delegate a new client to Sharma Jyoti and Co, send these five things:

  1. QuickBooks accountant user invite — Settings → Manage Users → Accounting Firms → Invite hellosharmajyotiandco@gmail.com
  2. Entity type and fiscal year — Sole prop / SMLLC / Partnership / S-corp / C-corp + Jan–Dec or other fiscal year
  3. Chart of accounts — Export from QBO (Reports → Account List) or just note any non-standard accounts
  4. Last reconciled month — We start from there and work forward
  5. Client-specific rules — e.g., "Stripe payouts are not revenue — they net against Stripe clearing account" or "Owner transfers from personal account are loans, not capital contributions"

That is all. We review the file after receiving access and ask any follow-up questions. Most new clients are running within 24 hours.

The 20-Minute Monthly Review Process

Minutes 1–5 — Reconciliation check: Verify every bank and credit card account reconciles to the statement balance. Sharma Jyoti and Co attaches reconciliation screenshots to the month-end delivery. This is a quick visual check — if the numbers match, you move on.

Minutes 6–10 — P&L scan: Look at each expense category relative to the prior month. Any category that is more than 30% different without a known reason gets flagged. Common issues: large one-off purchases that need proper categorization, personal expenses that slipped through, duplicates.

Minutes 11–15 — Balance sheet check: Accounts receivable, accounts payable, loans payable, and equity — do the balances make sense? Check that the owner draw total matches what you know about distributions for the month.

Minutes 16–20 — Review flagged items: Sharma Jyoti and Co includes a short month-end note listing any transactions that were ambiguous, any items that need your input, and any client-specific issues observed. Review and approve or send back corrections.

Building Quality Control That Scales

As you delegate more clients, your review process becomes a checklist rather than a deep dive. After the first 2–3 months on any given client, you know the recurring patterns. The monthly review becomes faster — sometimes 10–12 minutes for a straightforward client.

Sharma Jyoti and Co flags anything unusual proactively — we do not wait for you to find it. If a transaction looks wrong, if a reconciliation item is over 60 days outstanding, or if the P&L has an unexplained movement, we note it in the month-end summary so your review is focused rather than exploratory.

Frequently Asked Questions

Separate production from review. Hand off categorization, reconciliation, and month-end close to Sharma Jyoti and Co. Keep review, advisory, and client relationship. Brief each new client with 5 items. Review in 20 minutes per month. Your client never knows the model changed.
15–25 minutes per client per month once the first 2–3 months are complete. The first month takes longer (30–45 minutes) as you get familiar with Sharma Jyoti and Co's format. After that, the review is a structured 4-step process: reconciliation check, P&L scan, balance sheet check, flagged items. Sharma Jyoti and Co does the exploratory work so your review is focused.