PAYROLL S.P ASSERTIONS

Hmmmm you're not telling me the source of your query and perhaps you have also asked it the wrong way round? In general, for completeness of recording of payroll expense you should consider the direction "source to financial statements": Clockcards/timesheets (where applicable) -> payroll -> general ledger (Dr Expense/Cr Bank/Cash) and the balance of Dr expense = expense per the financial statements (or, more likely, Cr Liability but ultimately the credit is Bank/Cash) So I would say that 1. is part of this and therefore relevant to completeness assertion.

I apologize, This is from Kaplan study text.. Procedures for Payroll.. and this is exactly how it is given there... And yes, what youve explained is exactly consistent with what I've learnt from you and other sources so far.. Idk why kaplan put it that way :/

Mam, I'm sorry to bother you again over this, but can you explain the occurrence assertion for both of these from kaplan book: For salaries, agree the total net pay per the payroll records to the bank transfer listing of payments and to the cashbook: occurrence. 2. For wages, agree the total cash withdrawn for wage payments equates to the weekly wages paid plus any surplus cash subsequently banked: occurrence It contradicts with directional testing but it does test occurrence bc had the expense not ''OCCURED'' we wouldn't be ''Paying'' for it.??

Per page 85 of the notes: Occurrence - transactions and events that have been recorded or disclosed have occurred and pertain to the entity. The "direction" of this, then, is "backwards" from what is recorded to "source" (as confirmed in this article https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/assertions.html): Clockcards/timesheets (where applicable) <- payroll <- general ledger <- financial statements I think the relevant assertions for both the examples you have given are completeness and accuracy.