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Pre- or post-year-end documents

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Pre- or post-year-end documents

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • September 26, 2023 at 7:35 am #692529
    xyzc
    Participant
    • Topics: 413
    • Replies: 175
    • ☆☆☆☆

    Sometimes the source documents used are pre year end and sometimes post year end. So when pre year end documents are used and when post year end are used

    September 27, 2023 at 8:06 am #692565
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8443
    • ☆☆☆☆☆

    It is particularly important in cut-off (assertion defined on page 85 of the notes) – you will find further mentions of cut-off on page 91 (re purchases) – and more detailed explanations on pages 97 (purchaess) and 98 (sales).

    You may find this discussion helpful https://opentuition.com/topic/s-p-over-sales-invoicing-december-2008

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