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It's easier just to keep track of every purchase even if it's just a 1cp whetstone. At least I think it is easier, that way you don't have to wonder where everything went.
I even keep track of bribes and passages (like on a boat) with the inventory tracking sheet. That way I don't have to rummage through chronicle sheets trying to figure out where my money went.
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A GM must be present in order for you to purchase items.
This can be done before, during or after the adventure. All
transactions must be recorded on the scenario’s Chronicle
sheet and reflected on your character’s Inventory Tracking
Sheet.
By the Guide, all purchases must be made at a table in front of the GM.
However, that said, nothing stops you from planning your purchases between games, and presenting your ITS with those intended purchases at the start of your next game. That way the GM can point out any illegal purchases, or otherwise make sure things are correct.
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Is it any harder/slower than showing the GM of the next session? Purchases can be made before or after the scenario so you have plenty of time to contemplate purchases. As DesoluteHarmony pointed out, bring the list with gold tallied, max fame listed, PP spent, etc.. Personally I find altering something after I've signed it more of an issue than just PFS. 'Tis certainly a greater concern than someone getting a +2 weapon without the appropriate fame score.