Purchase cutoff procedures should be designed to test whether or not all inventory

Purchase cutoff procedures should be designed to test whether or not all inventory 



A. Purchased and received before the year-end was recorded before year-end.

B. On the year-end balance sheet was carried at lower of cost or market.

C. On the year-end balance sheet was paid for by the company.

D. Owned by the company is in the possession of the company.


Answer: Purchased and received before the year-end was recorded before year-end


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