Hi
This is another instance where you need to speak to the Accountant. First of all - does he know he will no longer be doing the bookkeeping? Secondly if you set up the invoices on sage for those prior to year end they will be double counted as the Accountant will have them set up in his year end accounts, so its not just the creditor and debtor opening balances you will potentially be throwing out. Even though he hasnt finalised the Accounts yet you can agree between you a way forward/what needs inputting for each debtor/creditor so at least once he has done the final accounts and he sends you the numbers, that part will be right.

It is probably the case that whilst the client didnt use any software, that the Accountant did so he can send you the Trial Balance he has, plus o/s creditors/debtors info etc and then once he has completed the year end all he will need to give you are the final adjustments. This is the ideal scenario.

You really need to find out which of the even earlier invoices have been included in the prior VAT returns or again you will be creating problems in balancing the books at the next year end.

Whilst I appreciate this client is substantially behind on his VAT returns, waiting a few more days to get the correct information from the Accountant will ensure more of a mess isnt created.

BTW - Are you absolutely sure the existing Accountant hasnt already done this particular VAT return? Seems a bit odd that he would allow a late return. Also the fact that the Accounts arent yet finalised, whilst its within timescales, makes me wonder if this client has perhaps not paid their bill or been giving them the run around. Advising the Accountant you are taking over the bookkeeping in the correct manner (suggested I think in my other posts) would enable you to find this out.

My worry with this and your prior request is that you are perhaps running before you can walk. Sorry if I have this wrong!