Revenue cut-off review
Focused testing of renewals, cancellations, and prepaid balances around a period end when you need confidence before filing.
Purpose
When a quarter or year closes, subscription billing applications often post renewals a day early or late, and cancellations can leave unearned balances stranded. This review concentrates on the cut-off window so your close pack reflects the contracts in force.
What we test
- Renewals and first charges within the agreed cut-off window
- Cancellations and refunds that straddle period end
- Prepaid annual plans and the portion still unearned
- Manual journal entries that override billing application totals
Deliverable
A short exception list with suggested posting dates and amounts, plus a one-page cut-off memorandum for your close file.
Next step
Ask for a cut-off slot and name the filing deadline. Priority windows before Thai fiscal year-end fill first.