Inventory cutoff and a supporting record

A company closes its annual accounts after a busy year-end week. A batch of goods has been counted in the warehouse, but the invoice and receiving record have not yet been matched. A clerk proposes leaving the related payable out of the accounts because the supplier will not be paid until next month. Another clerk suggests changing the physical count to make the inventory spreadsheet agree with the incomplete purchase ledger. The transaction documents are available, and the accounting team can determine when control and the relevant obligations arose. No special consignment, return or tax assumption is supplied. The task concerns evidence-based accounting cutoff and reconciliation, not permission to invent a date or liability amount.