Cut Off Transactions - Acosys Documentation

Cut-off is a major process. Always create a fresh backup before clicking Execute, Post Opening Drafts, or Archive and Purge.

What Cut Off Does

Calculates transactions before the cut-off date and shows them in preview.
Builds opening balance snapshots for purchasing or payables, sales or receivables, inventory, general ledger, and equity when that feature is enabled.
Stores the snapshot in a cut-off batch so it can be reviewed first.
Posts the opening draft into live tables for checking and testing the cut-off result.
Verifies whether the posted result matches the batch snapshot.
Archives or cleans older transactions after the verified result is considered safe.

When Cut Off Is Used

When the company wants to limit old transactions and start with opening positions on a selected date.
When the database has become too large and older transactions need to move into archive tables after opening positions are confirmed.
When finance wants to prepare a cut-off batch for testing before purging old transactions.

Before Starting Cut Off

Make sure the cut-off date is final and approved by finance or the owner.
Make sure the contra account is correct because that account will be used as the opening journal counterpart.
Make sure pending drafts, open POS sessions, negative inventory balances, negative payable balances, and negative receivable balances are resolved if they appear in precheck.
Make sure no other users are editing or correcting old transactions while the cut-off process is running.
Create a fresh backup from the Maintenance menu.

Best Time to Run Cut Off

During quiet operating hours or after the main transaction input is finished.
When users who normally edit older transactions have already been told to stop making changes.
When the finance team is ready to review the posted opening result immediately instead of delaying the validation.

Blockers to Check First

Before execute, finalize, or post opening drafts, the cut-off page shows a precheck. If any blocker appears, resolve it first.

Pending draft / virtual transaction: unfinished draft transactions still exist.
Open POS: at least one POS session is still open.
Negative inventory: negative stock exists for a selected product or serial-number combination.
Negative payable: a payable balance is negative.
Negative receivable: a receivable balance is negative.

Cut Off Batch Status

Prepared / Snapshotted

The batch already exists and opening snapshot rows are stored, but it has not yet been activated as the final cut-off batch.

Finalized

The batch is approved as the active cut-off batch. After this, the opening draft can be posted.

Opening Posted

The opening draft has been written into live tables for review and verification.

Purged

Older transactions have already been archived or cleaned. After this stage, normal rollback is no longer available.

Recommended Cut Off Flow

Preview
Enter the cut-off date and contra account, then click preview. At this stage the user reviews how many rows are affected and the estimated opening balance per module.
Execute
The system creates the cut-off batch and stores opening snapshot rows. This stage does not remove old transactions.
Review Batch Detail
Open the batch detail to review snapshot rows, opening groups, opening values, and module details.
Finalize Batch
Mark the batch as the active cut-off batch. A finalized batch is required before posting the opening draft.
Post Opening Drafts
The system writes opening balances into live tables. This stage is used to test the opening result before older transactions are cleaned.
Verify Batch
Compare the posted result with the batch snapshot. Make sure there is no mismatch before continuing to purge.
Archive and Purge
After the opening result is declared correct, older transactions before the cut-off date can be archived or removed from live tables.
Delete Archive Tables
This is optional and should be done only when you truly want to remove *_cutoffarchive tables after purge is complete and archive data is no longer needed.

Practical Example Flow

Finance sets the cut-off date, for example 2026-02-28.
The admin creates a fresh backup from the Maintenance menu.
The user enters the cut-off date and contra account, then runs preview.
If the precheck is still red, resolve the blockers first.
If the preview looks reasonable, run execute to create the snapshot batch.
Open the batch detail and inspect opening rows and affected modules.
Finalize the batch, then post opening drafts.
Check sample payable, receivable, inventory, and GL balances.
Run verify batch.
If verification is clean, only then continue to archive and purge.

Important Buttons

Used to view the estimated affected modules, affected row count, number of opening groups, and the opening balance summary before the batch is created.

Creates the cut-off batch and opening balance snapshot. This is the starting point of the batch that can later be reviewed and finalized.

Activates the batch as the final cut-off batch. After a batch is finalized, it can be used for posting the opening draft.

Writes the opening draft into live tables. For the same batch, reposting is used to replace that batch's posting result, not to create a new batch.

Compares the batch snapshot with the actual result after posting. If there is any mismatch, inspect it before purge.

Archives and removes older transactions before the cut-off date from live tables. Run this only after the opening result is confirmed to be correct.

Cancels the posted opening draft and returns the batch to the snapshot condition. Rollback is no longer available after purge is complete.

Covered Modules

Purchase / Payable: purchases, payable balances, and opening payables per supplier.
Sales / Receivable: sales, receivable balances, and opening receivables per customer.
Inventory: stock balances by division, department, product, serial number, and expiry date.
General Ledger: balances of ledger accounts that are not represented by subledgers.
Equity: only when equity management is enabled.

What to Check After Posting Opening Drafts

Payable balances of several major suppliers already match the pre-cut-off position.
Receivable balances of several major customers already match the pre-cut-off position.
Inventory balances for key products match the ending stock before the cut-off date.
Critical non-subledger GL accounts appear in the correct opening journal.
Verify batch does not show a mismatch that remains unexplained.

Minimum Verification Checklist

Area	What to Check	Example Review
Payable	Major supplier balances and total payable	Compare selected major suppliers with reports from before cut-off.
Receivable	Major customer balances and total receivable	Take a sample of active customers and confirm the opening figures match.
Inventory	Quantity and value of major products	Check fast-moving products, important serial numbers, or high-value items.
General Ledger	Non-subledger account balances	Compare selected cash, expense, or adjustment accounts that are considered critical.

Cut Off Risks

If the contra account is wrong, the opening journal goes into the wrong account and financial statements are affected.
If the opening posting has not been verified but old transactions are already purged, correction becomes much harder.
If there are direct database edits while the batch is being processed, verification results can become mismatched.
If purge is run too early, older transaction history before the cut-off date is no longer available in live tables.
Rollback is no longer possible after archive and purge is complete.

What Must Not Be Done During Cut Off

Do not edit older transactions directly in the database while the cut-off batch is being reviewed, is already finalized, or has just been posted.
Do not run Archive and Purge only because posting opening succeeded. Verification is still mandatory first.
Do not create a new batch for the same date only because the previous posting failed before you confirm the status of the old batch and the reason for failure.
Do not change the contra account in the middle of the same batch without rollback or without creating a new correct batch.
Do not delete archive tables too early. Archive data should remain available until the cut-off result is truly declared safe.

Safe Practices During Cut Off

Run preview and review the batch detail first.
Use cut-off during low-traffic hours or when operational users are not still entering older transactions.
After posting opening drafts, check payable, receivable, inventory, and GL balances from important sample data.
Run verify batch before purge.
Keep backups from before and after major batches when the database is highly critical.

When Rollback Is Needed

When posting opening succeeds but sample balances are not correct.
When verify batch shows a mismatch that cannot be accepted.
When the wrong contra account was selected and the opening has already been posted.
When the team decides the cut-off date must be changed before purge is run.

If Post Opening Drafts Fails

Do not immediately create a new batch.
Open the same batch detail again, then check whether the batch is already Finalized and whether purge has not started yet.
Check whether the error comes from data blockers, server performance, or process timeout.
If the same batch has not been purged yet, reposting that same batch is usually used to replace the posting result for that batch, not to stack a second opening.
After the retry succeeds, still verify sample balances and run verify batch before continuing to purge.
If the retry result is still wrong, roll back the batch and investigate the root cause before trying again.

Signs That a Batch Is Not Yet Safe to Purge

There is still a mismatch in verify batch that has not been explained.
Sample supplier, customer, inventory, or GL account balances have not yet been compared with supporting reports.
The finance team still finds opening figures that differ from expectation.
Rollback may still be needed because the cut-off date, contra account, or batch opening content is not yet fully trusted.

Short FAQ

No. Execute only creates the batch and opening snapshot. Removal or archiving of older transactions happens later during archive and purge.

For the same batch, reposting is used to replace the posting result of that batch. Still, do it only when you understand the reason and the batch has not reached the purge stage.

After the opening has been posted, sample balances have been checked, and verify batch no longer shows unresolved problems.

Relationship to Maintenance

The cut-off page is opened from the Others tab inside Maintenance. Before starting cut-off, it is good practice to return to Maintenance and create a backup first.

Open Maintenance Documentation

Menu Location

General / Maintenance / Cut Off Transactions
/cutoff