The following are substantive procedures to test the CUT-OFF of sales, EXCEPT For a sample of sales invoices around the year-end, inspect the dates and compare with the dates of dispatch and the dates recorded in the ledger for application of correct cut-off For a sample of prepayments from the prepayments' listing, recalculate the amount prepaid to ensure that it has beeif accurately calculated Perform analytical procedures on sales returns, comparing the ratio of sales returns to sales Review material after-date invoices, credit notes and adjustments and ensure they are recorded correctly in the relevant financial period