This is a good article on a high level overview of getting ready to sell your business.

QBPros can help you structure your company for a future sale. The earlier you plan and get things in proper order, typically the greater benefit. Buyers and their representatives typically look back 3 to 5 years to the financials and key performance indicators as valuation factors. We can help get things presented in the best light for you and help faciliate a safe, sucessful sale.

http://blog.intuit.com/money/getting-ready-to-sell-your-small-business-infographic/?cid=sf6240657