When cut-off testing belongs beside the reconciliation
Month-end cash checks answer a different question than statement matching — and both may be needed at year-end.
A clean bank reconciliation says the ledger cash agrees to the bank after timing items. It does not automatically prove receipts and payments sat in the correct financial period.
Different question, same week
Auditors often ask for both. Matching answers “does the balance reconcile?” Cut-off testing answers “did this receipt belong to December or January?”
Practical sample design
Pull items a few days either side of the close date, especially large receipts and payments near the holiday week. Trace clearance dates against invoice dates.
If you need both engagements, ask for a combined schedule when you contact us so site days are not duplicated.