account finalising checklist

can anyone please help me to provide checklist for finanlising accounts of traders/c&f agents.

1. what shall be the positions of unreconcilled bank accounts.
2. what shall be the treatement of service tax, sales tax/vat tax, professional tax. expenses or liability.
3. where to incometax payments.
4. what is exactly meaning of inflow and outflow which is a base of determination of tax liability by assessing officers.
5. where to obtain latest amendments in income tax and service tax .

thanks
bulasahu