Nemonic for Assertions

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January 29, 2018 at 1:07 pm #433806
pauljaco
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Does anyone have any other nemonics for the assertions other than ACCA COVER?
always get them confused with class of transactions and period end balances
Thanks in advance
January 29, 2018 at 2:38 pm #433810
mrjonbain
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CAVE CROC
1.Completeness
2.Accuracy
3.Valuation and allocation
4.Existence
5.Cutoff
6.Rights and obligations
7.Occurrence
8.Classification and understandably
Hope this helps.
February 5, 2018 at 2:57 am #435155
nadiranks
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I have added a new topic: f8 mnemonic helpful for exams pauljaco check those out as well. Hope we can compile enough to get us through exams 🙂
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