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Cash received, cash deposited, and cash shown by the bank can have different dates. A cutoff review collects those dates and their supporting records so the accountant can assess the closing period without relying on a bank total alone.
Define the boundary before collecting records
Confirm the period end, accounts, receipt channels, and review window. Ask the accountant which dates and records matter for the requested reporting basis. Preserve a starting export and the original statements before preparing annotations.
Include the receipt channels used by the business, such as checks, payment processors, and direct bank transfers. Do not assume that every customer receipt appears as a separate bank deposit; a deposit or settlement may combine several items.
Link receipts to deposits
| Evidence | Detail to preserve |
|---|---|
| Customer receipt | Customer, invoice reference, amount, and receipt date |
| Deposit record | Deposit identifier, included receipts, and recorded date |
| Bank evidence | Statement date, amount, and identifying reference |
| Processor statement | Settlement components and adjustment details |
| Exception | Missing link, conflicting date, or unmatched amount |
Keep receipt, deposit, and bank dates in distinct columns. If a record is missing, say which record is missing. Avoid substituting a screenshot of a current balance for the statement or transaction detail needed by the reviewer.
Example: a check crosses month-end
In an illustrative case, the business records a customer check before month-end and the bank shows the deposit afterward. Gather the receipt record, deposit detail, and statement evidence. Present the dates together and ask the accountant whether the closing records require further action.
The assistant should not backdate a deposit or change the accounting period merely to make the dates match. Record the reviewer's instructions and retain the original observation alongside any authorized correction.
Close with a focused exception list
Separate unmatched receipts, deposits awaiting bank confirmation, and differences requiring explanation. Assign each missing document request to a person and a follow-up date. Where several receipts form one deposit, keep the itemized support with the deposit reference.
Send the accountant the dated schedule and unresolved questions. The cash receipts control log can track ongoing follow-up without replacing the period-end evidence package.
Related resources
Compare the service fit on the QuickBooks VA services page, then use the free consultation form to map the first handoff. For platform context, review QuickBooks Online.