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The month-end close is the set of tasks that make a period's books complete and accurate: reconciling bank and balance sheet accounts, recording accruals and deferrals, settling intercompany balances, reviewing variances and consolidating entities. Much of it is repetitive, which is where AI helps. Close platforms such as BlackLine, FloQast, Trintech and Numeric, along with features in ERPs such as Oracle NetSuite, SAP and Microsoft Dynamics, apply automation at several points. Reconciliation uses transaction matching, pairing bank lines or subledger records with general ledger entries and surfacing only the leftovers. Accrual suggestions draw on received-not-invoiced records, open purchase orders, contracts and recurring vendor patterns to estimate expenses incurred but not yet billed. These are typically booked as reversing entries so the actual invoice replaces the estimate next period. Flux analysis compares balances with the prior period or budget and asks why they moved. Review is usually triggered when a change exceeds both a percentage and a dollar threshold, so tiny accounts with large percentage swings do not flood reviewers. Language models can draft explanations by drilling into the transactions behind a movement, which saves time, but a model can write a convincing explanation that the transactions do not support. Checklist tools track owners, due dates and dependencies, such as intercompany reconciliations finishing before consolidation, so a late task is visible before it delays the whole close. The main misconception is that AI closes the books by itself. AI-proposed entries still need a preparer and a separate reviewer to approve them, and for public companies under Sarbanes-Oxley those reviews must be documented. A shorter close also depends on process fixes like earlier cutoffs, not software alone.