# Revenue Cutoff Period Check

Check recognized revenue against the period the goods shipped.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The invoices, their ship dates and the periods they were booked in.

## Workflow
1. Record each invoice ship date.
2. Record the period it was booked in.
3. Flag invoices booked before shipment.
4. Return the check without journal changes.

## Output contract
invoice | ship_date | invoice_date | period | correct_period

## Fictional acceptance test
Fictional close covered 45 December invoices; 8 shipped in January but were booked in December: 37 in the correct period.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/revenue-recognition/

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