The good news about adjusting accounts is that if you make a mistake, it’s correctable. The bad news is that you have to make sure that when you make an adjustment you do so with balanced entries so that you don’t throw off your entire accounting system and have to spend hours or sometimes days to figure out where the error occurred.
An accountant is having a hard time sleeping and goes to see his doctor. “Doctor, I just can’t get to sleep at night.” The doctor asks, “Have you tried counting sheep?” “That’s the problem,” the accountant replies. “I make a mistake and then spend three hours trying to find it.” ...