If you need a video guide, I'd recommend the 'GTA Series Videos' channel on YouTube. If you want text based guides, I'd recommend either RARusk or Glenster's guide. Both can be found hosted on Gamefaqs. Man you should check out Joshimuz his playlist of 'True 100%+' episodes on youtube if you want to see a challenge.
It is available after End Of The Line. Completing Breaking The Bank At Caligula's is unfortunately required for 100 percent completion. There is no way to get around this. Alfa Arty said
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gta san andreas how to get 100 completion
