• 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

20% off ACCA & CIMA Books

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

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 1 year ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • 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: 135
    • Replies: 8332
    • ☆☆☆☆☆

    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

  • 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

  • j.a.nodirov@mail.ru on AA Chapter 15 Questions
  • Deepak@369 on MA Chapter 2 Questions Sources of Data
  • Deepak@369 on MA Chapter 2 Questions Sources of Data
  • Deepak@369 on MA Chapter 1 Questions Accounting for Management
  • AreebaSiddiq on Business use of computers and IT – ACCA Paper BT

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