What Files Do We Backup Before Closing the Year in the General Ledger?

The Orion GL End of Year process does not delete any data so no special backup is required.  As long as you perform daily backups on your system, you should be okay.  However, if you WANT to make a separate backup, you can back up the contents of the \orion\dat folder or only those files impacted by the End of Year Close.  The files impacted by the End of Year close are as follows:

GLACCOUNT.*

GLACCOUNTBALANCE.*

GLTRANS*.BTR

These files are all located in \orion\dat.