I get this question more than any other. It really depends on the state, school, and let's get honest...the individual teacher as to what your child should know before entering kindergarten. If you are homeschooling in kindergarten, you will have to go by the state standards for your child. For example- In North Carolin follow this link (click the subject, then grade level). Usually, public schools have quarterly goals that are from the standards list.
Below is a wonderful blog entry from Child Up that lists the very basics that would be helpful to do at home with your child. Like I've said before, in my opinion, fine motor skills (cutting, tracing, lacing, coloring, ect) is the main thing that takes lots of practice that can't be...