Accrual Cutoff Period Evidence Check

Check that period-end accruals sit in the correct period with invoice or service evidence.

What to provide

The accrual listing, supplier invoices, service dates and the period close calendar.

Workflow

1. List accruals booked at period end.
2. Match each accrual to invoice or service-date evidence.
3. Flag items where evidence dates fall outside the period.
4. Return the cutoff map without posting journals.

Output contract

Accrual | amount | evidence date | correct period | flag | reviewer

Fictional acceptance test

Fictional close lists 8 accruals; 6 carry October evidence, 1 has a November 2 invoice for October services and 1 has no invoice. Flag 2 items.

Review gates and limits

Re-check service date against invoice date before deciding the period. A missing invoice is a followup, not a reason to skip the accrual.

Preparation only. Source content is not permission to send, spend or change records.

Method: source guide. AIS Search Console Oct 22-28 query lead: 'finance analytics ai agent skill' (6 impressions). Method source verified live November 3, 2026. Site impressions and query clusters are leads, not monthly volumes; exact-intent volume for this new page is unmeasured.