I'm not aware of any full list of spells that should be had as scrolls.
The general consensus for scrolls is well established, that they should meet the following criteria
1: A spell should only be useful occasionally, as if it was regularly needed you’d learn/prepare it normally
2: The spell should be needed immediately, not after rest
3: The spell should be fine with a low CL and save DC
We’re excluding cheese that lets you reuse them infinitely (Razmiran Priest) ect., for obvious reasons
Core spells for both systems
Comprehend Languages/Tongues: Never know who you need to speak to or what you’ll find inscribed in old ruins.
See Invisibility: Lets you find an invisible attacker, preferably followed by hitting them with Glitterdust ect..
Condition Removers: My party members aren’t always blinded/deafened/turned to stone/running in terror/cursed/sick/poisoned/diseased, but when they are, I want them fixed ASAP. Less useful in PF where they’ve been overhauled to require CL checks, but still notable for Mnemonic Vestments on spontaneous casters.
Magic Weapon: At very low levels this might save you from DR/Magic or incorporeal. Obsolete by level 4.
Bless Weapon: Likewise, but not obsolete unless all your weapon wielders are rocking holy and/or smite. For PF, aligned weapon is useful for the lesser chance of law/chaos/evil DR.