Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
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