What is the best method to review balance sheet and profit & loss account in SAP?

If you are reviewing balance sheet in SAP then review each and every Balance sheet GL accounts which have balances and verify if they are showing correct balances to carry forward for the month / quarter / year.In case if you are reviewing P&L then compare the actual v/s budget and find out variance. Which we can also called variance analysis. This way we can find out any wrong entry posted or any future cost appearing in current month.