State the assertion that is violated in the following sentences:
(a) The client fails to accrue management bonuses in the current year.
(b) The client does not adjust its inventory to the lower of cost or market.
(c) The client books revenue in the current year when it has not yet been earned.
(d) The client issues a payroll cheque to an employee who no longer works for the entity.
(e) The client forgets to include goods on consignment in its inventory count at year end.
(f) The client fails to disclose its related–party payables separately.
(g) The client records its depreciation expense in its rent expense account.
(h) The client forgets to record its allowance for doubtful accounts.
(i) The client forgets to count inventory that is recorded in its books.
(j) The client accidently records its telephone bill twice for the month of November.