In a lot of offices, month-end is a ritual. One person pulls the aging, the sales by site and the open payables out of the order system, retypes them into last month's spreadsheet, and hopes the totals agree. When they don't, the afternoon goes.
Build it from the right copy
The pack is built from the copy of the order system taken the night the month closed — not this morning's. A pack built from a later copy would already have next month in it.
Add it up; don't type it
Every figure is added up from the open items themselves, then checked against the totals your accounting system already reports. If they agree to the cent, it says so. If they don't, it says where. And because nothing was typed, any figure on the pack opens onto the invoices it came from.
Write down what moved, and why
Numbers say what changed. They rarely say why. So the pack carries a few plain sentences: everything past sixty days is one customer, and here is the last contact on their record; one site jumped, and one order explains all of it; two supplier invoices are past due, and nobody is holding them — they are simply not paid yet.
What it doesn't do
No accruals, no write-offs, no reclassifications. It posts nothing and adjusts nothing. It is a pack to read, with the working attached — and a person signs it off.