Ah, ye olde accounting cycle. I've worked in the same office for 35 years. We've had different office managers, but the basic format is to complete a month on a given date, then start the next month. For the last 20 years, we've tried to close the month on the 5th. This means that all billings, job costs, payrolls, and any expenses for a month are recorded by the 5th. The billings have to be done by the first for statements, and then the rest of the material must be allocated.
So for me, it is still September 30. Happy October 2 to everyone else!!!