1 . Understand the timing of period end revenue journal entries and consider the related cutoff risk using the Date analysis . Note that since you do not have any FY 17 data , you only are able to complete partial cutoff procedures For hotel sales and dining sales ( separately ) a . Review the credit activity in the last five days of the year b . How does this compare with the prior year ? C . Do you notice anything else that looks odd in the activity near year - and ? 2 . Understand the revenue activity and booking patterns by effective date in the Date analysis . Fo hotel sales and dining sales ( separately ) a . Which two dates had the largest posting ? What might account for that ? b . When were there no postings ? Why might this be ? 3 . Review the Date analysis entry date activity for hotel sales and dining sales ( separately ) . What is your expectation for the timing of the revenue occurrence and do you notice any postings on a day you did not expect them