Have you reviewed journal entry and AP account coding for the month? If not, you just added another day to the close process to review the GL to see what has been coded incorrectly. To really add value to this exercise, keep notes of why things are coded incorrectly. A lot of times it is because the PO is coded incorrectly. There are two ways to solve that one easy, and one not necessarily harder, but definitely more time involve. The first is to educate everyone in purchasing where things need to be coded to, and more importantly, WHY. Let them know why a particular expense needs to be coded to a specific account. This accomplishes two things at once. The first is build rapport with the purchasing department, the second is making your life easier. If they are coding correctly at the source (think manufacturing and building quality into the product from the start, rather than inspecting it it), it saves you time month after month from now on. Little process changes like this will pay dividends for years. The true ROI in time savings is staggering. Do it now. Of course you don’t have time to do it now! No one does, but the best people do and they leverage everyone to make the company more profitable.