I can't stand to leave anything unfinished, so I would take extra time into the summer if I needed it. This would be most important to do for the core subjects such as math, English, etc. I also try to make a limited, informal "summer school" program so the kids don't forget a lot over the summer. This consists of reading, math review worksheets, and something else that needs extra work (usually reading comprehension or handwriting for us). If I needed to finish a subject, I would probably just add it into our summer assignments.