Close the BooksLocks a period so a later edit cannot quietly change what was already filed or reported. Close a month at a time to stay accountant-ready and a year when you file; every lock is reversible and every unlock is recorded.
Readiness checklist
13 transactions still flagged for review.
13 transactions have no category at all.
No unmatched candidate transfers in this year.
Every contractor paid $600+ has a complete W-9 on file.
14 mileage entries in 2026.
Accounts Receivable ($10,244.00) ties to the aging subledger.
Accounts Payable ($9,758.00) ties to the aging subledger.
3 accounts not reconciled through month-end: Business Checking, Checking, business_cc.
Sales Tax Payable stands at $327.00 as of month-end — remit it before the filing deadline.