You should close your general ledger as soon as you have decided that you are sure that there are few (if any) revenue and/or expense entries likely to arrive. Close the year as documented in the article you can find here about period end processing. When the accountant shows up with the final year adjusting entries, enter them into a batch which you archive so that you can post it into the prior year in your current g/l and into the current year in the backup you made of last year's ledger. Usually the adjusting entries from your accountant only affect a few of the balance sheet accounts. You would have to re-print any financial statements that you had generated in the current year to reflect the adjusted opening balances.