Not to bad of a achievement to do, I personally did all the collectables on my first playthrough. Here is a link to the video I used Credit goes to PowerPyx who always does a great job. Also I can confirm that if you miss any of the files your first time then everything you did read will carry over to the next game, and it does not have to be on the same save game. Once you complete the game if you go into the challenges and find this achievement listed it will tell you how many you have counted and how many you have missed.
Edited:@FrankCastle492 You can open your map, go to journal, down to files, and press Y, then cross check the ones you have with the ones you need.