Cut-off testing on goods still on the road

Goods-in-transit sit between two truths: the shipping hub has already relieved stock, and the receiving hub has not yet accepted it. Cut-off testing asks which truth belongs in which period.

Evidence that holds up includes signed dispatch times, GPS or gate logs where available, and receiving stamps that match the physical count the next morning. A spreadsheet column alone is weak.

Watch for trucks that leave just before midnight and arrive after books close. If both hubs exclude the stock, inventory is understated; if both include it, you double-count.

We document each material in-transit line with the supporting note ID in the findings pack so external accountants can re-perform the test without reconstructing your night schedule from memory.