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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › walk-through tests
Dear Sir,
Recently I heard a lecturer introduced walk-through tests concept and haven’t find it from my BPP text book. Is that syllabus content or already been deleted?
Thank you!
It does not seem to be specifically mentioned in the syllabus, but might never have been. It’s a common technique used to verify understanding of the accounting system. It simply means that for each part of the accounting system trace one transaction form start to finish. So for sales: order, despatch, invoicing, posting ledger, receiving payment.
thanks a lot!
As Gromit has said, they are attached to the cycles and provide an understanding of the operation of each cycle. This is to confirm the information contained in the systems note related to the particular cycle.
Recall that some examples of cycles are the:
1. Sales cycle
2. Purchases cycle
3. Treasury (cash) cycle
4. Payroll cycle
