When doing accounting entries you have to enter in the date - a lot.  Normally when the year switches over I find it difficult to enter in the new year and keep putting in the old one.  To combat this I make sure the January journal for the previous year is closed so that I can't post to it.  For some strange reason, this year I have been having trouble in the opposite direction.  I put in a bunch of December closing entries and then when I looked at my balance sheet and I didn't see any changes, I realized I put them all into 2008.  So I went in and closed the 2008 December journals as well so I won't make that mistake again.  Perhaps I am more ready for the new year this year?