Bank cut-off errors often hide in the last receipts of the old month and the first payments of the new one. A balance that ties does not prove timing is correct.
Sample large credits and debits from the five banking days on either side of period end. Compare the ledger date, bank value date, and supporting invoice or payroll run. For Taiwan local accounts, watch for Chinese New Year and long holiday clearings that stretch value dates.
Document every exception with the amount, the period it should belong to, and whether a correcting entry is already proposed. External auditors ask for this trail; preparing it during the reconciliation audit saves a second scramble later.
If your close calendar locks cash accounts before bank statements arrive, keep a temporary cut-off schedule and update it when the statement lands. Do not leave the temporary schedule unsigned.