Cut-off errors rarely appear as dramatic journal entries. They appear as a handful of invoices dated in the wrong period because shipping terms were misread or goods left the dock after midnight.
Pull the last two days of sales and the first two days of the next year, then match each invoice to a delivery note and Incoterms. If title passed after year-end, the sale belongs later—even if the invoice number looks sequential.
Consignment and bill-and-hold stock need their own schedule. List locations, ownership terms, and whether the customer has accepted the goods. Without that schedule, auditors will sample blind.
Close the shipping system at a known timestamp and print the open shipment report. That single artifact often resolves disputes faster than reconstructed emails.