A bill only counts as spent on the day it is paid. Before that it is reserved: it already has an owner and a date, so it is not available, but it has not gone either. Counting it as spent too early makes the month say you spent money that is still in the account; not reserving it makes the month say you can spend money that is already promised.
Ten minutes is enough, and what makes them enough is the order. First what comes in, then the bills that already have a date and an amount, then five categories with one limit each. By the end of that the Summary already answers the only question that matters day to day, which is how much you can spend today without ruining the month.
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