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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › sales cut-off
Select a sample of despatch notes both pre and post year end and follow these through to sales invoices in the correct accounting period to ensure that cut?off has been correctly applied.
professor if ultimately what matters is whether GDN was prepared pre or post year end, that decides which accounting period the revenue will be recorded in then why “follow through to sales invoices” at all?
Please see page 98 of the notes – by all means ask another question if that is not sufficiently clear.