To go even further, I always think about this interview/post from Hans Zimmer whenever I'm editing.
"Of course you want to hit the cut! But... Sometimes you want it to be a little more relaxed and let it breath a little, so you go a few frames late. Or there is a big sound-effect on the cut, like a gun-shot. If you go a frame late, you'll get to hear both the impact of the sound-effect and the start of your music.
If you want to jolt the audience, be a frame ahead of the cut. Works great in action scenes. But if it's a more 'poetic' scene, be late to the cut. 6 to 12 frames late make a huge difference to the "feel" of a scene.
But you do need to start with software that makes it easy to scroll by frames, so that you have the artistic choice of how to approach the cut..."
-Hz-