If it looks off, it probably is off.

All too many times I have had business owners come to me and say they don't really understand how their bookkeeper/accountant comes up with the numbers they present. I have taken many of these companies and looked at the books only to find out that many entries are wrong, misclassified, or missing. Nine times out of ten it is because the bookkeeper doesn't understand the client's business. The bookkeeper didn't take enough time up front to know what the client does, how they do it, and how they make money. It's simple to ask questions up front so you don't have problems later on.