Choose the period before the numbers
Agree the period end and the records that belong to it. A document received today may relate to an earlier business event. Note the source date and the accounting period separately when they differ. This makes the cut-off discussion easier to follow instead of silently moving an item between periods.
Gather the sources
Bring together invoices, receipts, payment records and any relevant statements. Check for missing references and duplicate copies before trying to explain a difference. A list of missing documents is more useful than a total that appears complete but contains guesses.
Compare and explain
Compare the closing position with the opening position and the activity during the period. Investigate unusual movements in the context of the business. A higher balance is not automatically an improvement; timing, unpaid invoices and one-off items can all affect the story.
Carry questions forward deliberately
Keep a short issue list with an owner and a next step. Record which figures are supported and which still need review. Share the context with your accountant or colleague before treating the period as finished. A repeatable checklist should make uncertainty easier to see, not hide it behind a completion mark.