Revenue that looks tidy on the trial balance can still sit in the wrong month. The mismatch usually starts in the contract language, not in the journal entry.
Watch for invoices issued before a performance obligation is substantially complete. If delivery notes, acceptance certificates, or usage reports lag the invoice date, cut-off risk is already present.
Bundled arrangements are another tell. When hardware, installation, and a service period share one price, an allocation that was never revisited after a discount can pull revenue forward or push it back without anyone noticing until year end.
Contract modifications that change quantity or price mid-stream deserve a separate look. Treating every change as a prospective adjustment is convenient, but some modifications require cumulative catch-up under the framework you apply.
Deferred revenue that grows steadily while cash collections stay flat may hide obligations that were never scheduled. A short reconciliation between the deferred balance and open performance obligations often reveals the gap.
Finally, listen to sales language. Phrases such as "go-live when the customer is ready" or "credits until acceptance" belong in the recognition calendar. If those terms never reach accounting, timing will drift.
A brief pre-close walkthrough of these five signals costs less than reopening the books after the auditor's first query list.