How to balance an account?

[Liz]

On Sat, 16 Mar 2013 13:20:43 -0400
Jean-David Beyer <jeandavid8 at verizon.net> wrote:

> I have a liability account where I keep the state end-use tax due on
> all my purchases. I put the amounts in to the nearest cent. My income
> tax program (TaxAct) rounds all values to the nearest dollar, 

[Elsewhere]
This happens to me all the time
because I account to the nearest cent, and the government only wants
whole dollar payments.
Every quarter I pay my dues and the account may be positive or negative
at the end of the accounting period, up to 50 cents.