• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

receivables

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › receivables

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 19, 2023 at 9:38 am #693667
    xyzc
    Participant
    • Topics: 413
    • Replies: 175
    • ☆☆☆☆

    1. Select a sample of goods despatched notes from before the year end agree to sales invoices and to inclusion in the year end receivables ledger.

    2. Should the goods despatched notes not be from before and after the year end instead of just before the year end.

    3. Also should sales invoices also not be from before and after the year end.

    4. Why is it not written that sales invoices should be from before and after the year end

    October 19, 2023 at 3:40 pm #693687
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8403
    • ☆☆☆☆☆

    1. The “direction” of testing makes this a test directed at the completeness assertion.

    2. This would be “cut-off” assertion.

    3. Yes it you’re testing cut-off.

    4. No idea in the absence of any context.

  • 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

  • Molter on PM Chapter 8 Questions Cost Volume Profit Analysis
  • Payal18 on PM Chapter 8 Questions Cost Volume Profit Analysis
  • arpitJ9803 on The financial management environment – ACCA Financial Management (FM)
  • John Moffat on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in