Cut-off testsCut-off test for validity of sales transactions
Cut-off date: October 31.
ID number of last delivery advice (DA) issued on October 31: 45678
| Sales invoices included in accounts receivable in October |
Related DA number |
||
|---|---|---|---|
| Number | Date | Amount($) | |
| 124199 | Oct 30 | 24,568.00 | 45576 |
| 124203 | Oct 31 | 10,788.00 | 45569 |
| 124287 | Oct 31 | 32,248.00 | 45638 |
| 124256 | Oct 31 | 18,745.00 | 45601 |
| 124296 | Oct 31 | 14,868.00 | 45661 |
| 124302 | Oct 31 | 65,568.00 | 45650 |
The above sales invoices recorded in accounts receivable before cut-off date were all correctly related to DAs with numbers on or before 45678.
| DAs issued after 45678 |
Related sales invoice | Date entered in accounts receivable |
||
|---|---|---|---|---|
| Number | Date | Amount($) | ||
| 45679 | 124341 | Nov 1 | 13,445.00 | Nov 1 |
| 45680 | 124339 | Nov 1 | 43,000.00 | Nov 1 |
| 45685 | 124367 | Nov 1 | 10,679.50 | Nov 1 |
| 45703 | 124362 | Nov 1 | 25,469.00 | Nov 1 |
| 45708 | 124399 | Nov 2 | 33,500.00 | Nov 2 |
| 45759 | 124409 | Nov 2 | 18,561.00 | Nov 2 |
The above DAs with numbers after 45678 were all correctly recorded in accounts receivable after the cut-off date.