Resource library
Practical accounting guides for HOA boards.
Boards do not need more generic software copy. They need a clear way to close the month, review financials, manage owner balances, keep records organized, and hand the books from one volunteer to the next.
Statutory reference
HOA accounting law by state
New
HOA accounting law by state
Source-cited statute guides for the accounting side of HOA law — resale certificate disclosures, financial statement rules, audit thresholds. Starting with Texas and Washington.
Start here
PayHOA and HOA accounting guides
PayHOA close
PayHOA month-end close checklist
A board-friendly close process for invoices, payments, owner ledgers, bank activity, payables, reserves, and board packets.
Bank reconciliation
PayHOA bank reconciliation review
What board treasurers should check after reconciliation: statement balances, unmatched items, owner deposits, vendor payments, transfers, and board-packet ties.
Cleanup
PayHOA bookkeeping cleanup checklist
What to review when owner balances, bank reconciliations, vendor bills, reserves, or board packets need a cleaner starting point.
Owner ledgers
PayHOA owner ledger cleanup
How to review balances, credits, late fees, transfers, payment plans, and AR aging before board or collection decisions.
Aging report
PayHOA delinquency aging report workflow
How boards can turn PayHOA aging and delinquent account reports into a cleaner monthly review packet.
Board packet
HOA board packet checklist
The reports and supporting schedules boards should review every month before making financial decisions.
PayHOA reports
Which PayHOA reports belong in a board packet?
A practical monthly packet structure for PayHOA balance sheet, budget, AR, prepayments, AP, reserves, and board notes.
Payables
PayHOA vendor bill approval workflow
How boards can route invoices, approval notes, duplicate checks, payments, and month-end AP reporting without losing the audit trail.
Treasurer handoff
Self-managed HOA treasurer handoff checklist
What to transfer when a volunteer treasurer changes: access, reconciliations, owner ledgers, payables, reserves, reports, and open items.
Texas records
Texas HOA records and accounting checklist
A nonlegal accounting lens on records, owner balances, board approvals, resale documents, and practical documentation.
Delinquencies
HOA delinquency accounting workflow
How boards can keep aging balances, late fees, payment plans, approvals, and collection handoffs organized.
Resale
PayHOA resale and owner ledger checklist
What to verify before resale certificates, owner transfers, closing balances, and new-owner onboarding.
Resale accounting
HOA resale accounting checklist
How boards can verify owner balances, fees, special assessments, documents, and ownership changes before and after closing.
Reserves
HOA reserve accounting basics
How to separate operating and reserve activity, track funding, and make reserve balances board-readable.
Comparison
PayHOA vs QuickBooks for HOA accounting
A practical comparison for boards deciding how owner ledgers, dues, AP, reserves, and reporting should be handled.
Comparison
PayHOA vs AppFolio financial workflows
A board-focused comparison of owner ledgers, AP, bank reconciliation, reserves, reporting, and when outsourced accounting beats switching systems.
Treasurer review
HOA treasurer monthly review checklist
What treasurers should review before the board relies on monthly reports and owner balances.
Board packet
Sample HOA monthly board financial packet
A decision-ready structure for cash, reconciliations, income, expenses, AR, AP, reserves, and notes.
Transition
How to transition HOA books to Common Ledger
What boards should gather before moving accounting support, cleanup, owner ledgers, and monthly close work.
How to use these guides
Start with the task in front of your board.
Closing the month, reading the reports, sorting out owner balances, handing the books to a new treasurer, or getting resale-ready — each guide above is written for one of those jobs. Pick the one that matches what your board is dealing with this month.
Need us to run it?
Common Ledger turns these checklists into recurring monthly work for self-managed associations and management companies.
Get a quote