Next week I have committed myself to helping a friend close down her year end.  I have seen her SAGE accounts and they are a nightmare.  She has never done a bank rec, her PAYE journals don't exist and what I want to do is just close the year end and then adjust all the records to match the accountants as of the beginning of the year.  She is too far along in the new year to just start again!! Obviously at the year end her P&L  figures will be cleared off but I want to make the balance sheet items mirror the trial balance.  Could somebody suggest which "suspense account code" to use in the balance sheet.

Many thanks.