Compare

Furrow next to the spreadsheet you use now.

Spreadsheets are flexible and cheap to start with. This table shows where they stop being enough at month-end, and what Furrow does instead.

Furrow compared with spreadsheets and a manual close checklist
Question at month-endFurrowSpreadsheetsManual checklist
Lines matched by rule, not by eyeYesPartly, with formulas that breakNo
Who changed what, and whenYes, in a sealed logOnly with version historyNo
Approvals by roleYesBy conventionBy signature
Locked months after sign-offYesNoNo
Open items with an owner and reasonYesA tab called "to check"An email thread
Export to the ledgerCSV and APICopy and pasteRe-keyed by hand
Time to startOne afternoonImmediateImmediate

Keep the spreadsheet when it fits.

A small team with one bank account and a single approver may not need Furrow yet. If you are asking who approved a line, Furrow is the next step.