• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

completeness or occurrence?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › completeness or occurrence?

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 3, 2021 at 6:53 pm #634199
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    1. Agree the subsequent payment to the post year?end cash book and bank statements to confirm completeness.
    2. Inspect December 20X4 bank statements for payment of dividend to confirm occurrence.

    maam both SPs are totally similar (except for the word “post-yr” end in the 1st one), still the assertions they test are vastly different. Your thoughts?

    Sorry to bother you so much maam. just last 2 days maam and then (hopefully, if I pass!) you will not have to deal with this pesky student of yours…

    September 4, 2021 at 8:50 am #634233
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8349
    • ☆☆☆☆☆

    1. … completeness of recorded liabilities (generally).
    2. … occurrence of a distribution to shareholders (a specific transaction).

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • basilahamed4 on Inventory Management – Economic order quantity – ACCA Financial Management (FM)
  • aadhil2005 on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)
  • basilahamed4 on Financial management objectives – ACCA Financial Management (FM)
  • BurtBikkie on Investment property – ACCA Financial Reporting (FR)
  • rwafa3@gmail.com on Basic group structures – Introduction – ACCA Strategic Business Reporting (SBR) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in