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