Estimate, estimate, estimate. So your payroll accrual is off by $278.25. So what? What decision that you would make would be changed by being $300 off? And not really off, just difference in estimation or timing. Now if that amount is a concern, then you probably have cash flow or control issues. If you were over estimating then did you estimate too much overtime? Did someone take a half day off to go to the doctor? If you under estimated was it because of that overtime that someone had to really take care of a new customer and win them for life with your superior service and product. How about that flat tire on the truck on the 29th? Did you know about it at month end? Probably not. Will any of these estimates really and truly make an impact on your business that could tip you over? Not likely. This is assuming of course that you take due care in preparing your estimates and accruals. Estimate to the best of your abilities with the knowledge you have at that specific moment in time. Or to borrow from Teddy Roosevelt “Do what you can, with what you have, where you are.” No less, no more. Now get out there and do it.