REVENUE RECOGNITION · TIMING VALIDATION

When Should We Record Revenue?

AI validates that revenue is recorded when earned (goods shipped, services delivered), not when invoiced or paid—catching premature revenue recognition and timing errors.

5 min
Setup Time
3-4 hrs
Saved per Month
5-15%
Have Timing Issues

What It Validates

Revenue Timing Analysis

AI compares invoice dates, payment dates, and shipment/delivery dates from your accounting software and transaction records to ensure revenue is recorded in the correct period.

Key validation: Revenue should be recognized when the product ships or service is delivered, NOT when you invoice or receive payment

What It Catches

  • Premature revenue recognition: Invoice dated Dec 28, but shipment tracking shows delivery on Jan 3—revenue recorded in wrong year
  • Delayed revenue recognition: Service delivered in March but invoice/revenue recorded in April—missing revenue in Q1
  • Deferred revenue errors: Annual subscription invoiced upfront but full amount recognized immediately instead of over 12 months
  • Cash vs. accrual issues: Revenue recorded when payment received instead of when earned
  • Partial delivery: $10K invoice for 100 units, but only 60 units shipped—should only recognize $6K now
  • Missing documentation: Revenue recorded but no proof of delivery (no tracking number, no signed receipt)

Data Sources Required

1. Your Accounting Software

QuickBooks, Xero, NetSuite, Sage

Access needed: Invoices, revenue entries, customer records, GL transactions

2. Supporting Documentation

Shipping confirmations, delivery receipts, service completion records

Access via: Email forwarding or document upload

How It Works

1

Connect Your Accounting Software

Link your accounting system via read-only API. AI automatically pulls all revenue transactions, invoices, customer data, and GL entries. Set up email forwarding for delivery confirmations.

2

AI Analyzes Revenue Timing

For each revenue transaction, AI extracts and compares three critical dates: invoice date, revenue recognition date, and delivery/completion date. Flags discrepancies.

Analyzing Invoice #2024-1234...
Invoice Date: Dec 28, 2024
Revenue Recorded: Dec 28, 2024
Shipment Date: Jan 3, 2025 (from tracking email)
⚠️ ERROR: Revenue recognized before delivery
Recommendation: Move $5,000 to deferred revenue
3

AI Flags Timing Exceptions

When revenue timing doesn't align with delivery/service completion, AI categorizes the exception and sends you a daily digest with adjustments needed.

⚠️ 8 Revenue Timing Exceptions Found
1. Invoice #1234: Revenue recognized 6 days before delivery ($5,000)
2. Invoice #5678: Subscription revenue recognized upfront, should defer ($12,000)
3. Invoice #9012: Partial shipment—60 of 100 units delivered ($4,000 over-recognized)
Total adjustment needed: $21,000
4

You Review & Adjust (15-30 min/month)

Review flagged transactions, verify delivery documentation, create adjusting entries in your accounting software. AI provides the exact journal entries needed for each correction.

Common Revenue Recognition Issues AI Catches

📅 Year-End Revenue Recognition

Problem: Sales team rushes to invoice customers Dec 30-31 to hit year-end targets. Revenue recorded Dec 31, but products ship Jan 2-5.

AI Detection: Flags $47,000 in revenue with invoice dates in Dec but shipment tracking showing Jan delivery.

Why it matters: Financial statements overstated, audit finding, potential SEC issue if public

📊 SaaS Subscription Revenue

Problem: Customer signs $24K annual contract, pays upfront. Bookkeeper records full $24K revenue in January.

AI Detection: Identifies annual subscription and recommends deferring $22K (11 remaining months at $2K/month).

Why it matters: Revenue should be recognized ratably over service period—$2K per month for 12 months

📦 Partial Deliveries

Problem: $50K order for 500 units. Invoice sent for full amount. Only 300 units actually shipped (200 backordered).

AI Detection: Compares invoice quantity to shipping confirmation, flags $20K over-recognition (200 units × $100 each).

Why it matters: Can only recognize revenue for what was actually delivered

💰 Cash Basis vs. Accrual

Problem: Service business delivers consulting in March, sends invoice in April, receives payment in May. Revenue recorded in May (when cash received).

AI Detection: Finds service completion date in March (from project management system or email), flags revenue timing error.

Why it matters: Accrual accounting requires revenue recognition when earned (March), not when paid (May)

🔄 Recurring Revenue Consistency

Problem: Monthly subscription business recognizes some customers immediately, others ratably, creating inconsistent revenue patterns.

AI Detection: Analyzes revenue patterns across similar contracts, flags inconsistent treatment that could indicate errors.

Why it matters: Consistent application of revenue recognition policies required for accurate financials

Manual vs. Automated Revenue Validation

Manual Revenue Review

  • Sample 10-20% of invoices manually
  • Hunt through emails for delivery confirmations
  • Compare dates manually in spreadsheet
  • Miss 80-90% of timing errors
  • Discover issues during annual audit
  • Scramble to create adjusting entries
  • Restate prior period financials
Total Time:
4-6 hours/month
Plus audit findings and restatements

AI Revenue Validation

  • Test 100% of revenue transactions
  • AI automatically extracts delivery dates from emails
  • Automatic comparison across all data sources
  • Flag ALL timing discrepancies instantly
  • Find issues in real-time, not during audit
  • Get exact adjusting entries needed
  • Clean financials every period
Total Time:
30-60 min/month
Just review exceptions and adjust

Impact on Your Business

Time Saved
3-4 hrs/mo
Less manual review
Coverage
100%
vs. 10-20% manual
Audit Findings
-80%
Fewer adjustments

Accurate revenue recognition = reliable financials + cleaner audits + better decision making

Ensure Revenue is Recorded When Earned

5-minute setup. Test 100% of revenue transactions. Catch timing errors before your auditor does.