I am helping out my Episcopal Parish in the interim as financial secretary and I have finally gotten everything else from 2018 cleared up. I am now ready to close the "books" EXCEPT, the Rector (as usual) has yet to turn in any receipts for 2018 expenses from his Pastoral Care Account, Professional Development Account, Visiting Fund Account, Mileage Account, etc... Yes, I am aware we are only a few days from May of 2019. While I am no accountant (I will be going back to school in the Fall working on my bachelors in Accountancy however), I know that I should be able to "guesstimate," perhaps based on last years expenses, from said accounts (which I expect to be very close to the same amounts as last year) so that I can at least provide our finance committee and Vestry with a nearly accurate figure of income/deficit for 2018. How would I go about doing such? Is that where accrual expenses come into play? When Dealing with the GJ, where would I make my entries for 2018 to close the year; then where would I make reversing entires for 2019 or would that come when I actually have the receipts in hand? All help appreciated!