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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › cast breakdown
Hi Tutor,
Could you please explain what it means to “cast breakdown of NCA registar” or “cast list of disposals” and what is the purpose of doing that?
Many thanks in advance.
Cast = add up.
Adding things up is a normal part of audit to ensure that the figures shown in the FS are supported by individual transactions/asset/liabilities.
