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متابعة

Can you state and explain the meaning of four assertions that relate to the direct confirmation of receivables?

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تم إضافة السؤال من قبل Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
تاريخ النشر: 2016/02/25
Andrei Murgea
من قبل Andrei Murgea , MANAGER , Sarbanes Oxley Ac

Occurrence- all receivables recorded belong to the entity

Completeness-  ensure that receivables are recorded completely

Accurate- ensure that receivables are recorded correctly and any discounts rebates or other credit notes are accounted for

Cutoff- Receivables are recorded in the appropriate period 

Classification- The types of receivables have been recorded in the appropriate accounts

 

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