Tracing a Sample of Time Cards Before and After Period

question 26

Multiple Choice

Tracing a sample of time cards before and after period end to the weekly payroll report and tracing the weekly payroll report to the general ledger to verify that payroll transactions are recorded in the proper period would provide evidence primarily for which assertion?

• A) Classification.
• B) Occurrence.
• C) Cutoff.
• D) Valuation.

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Definitions:

Germanic

Pertaining to the people, languages, and cultures of the Germanic tribes, historically native to Northern Europe, or relating to the languages derived from Old Germanic, such as German, English, Dutch, and Scandinavian languages.

Subgroup of Languages

A smaller grouping of languages within a larger language family, showing close historical and linguistic relationships.

Indo-European Language

A family of several hundred related languages and dialects, including most of the languages spoken in Europe and parts of Asia.

English

A West Germanic language that originated from the Anglo-Frisian dialects brought to Britain in the mid-5th to 7th centuries AD by Anglo-Saxon settlers.