From the dropdown menu, select the appropriate assertion about classes of transactions that corresponds with the description provided.

		Assertion (Classes of Transactions)		Description
1.		Select the appropriate assertion. AccuracyClassificationCut-offOccurrencePresentationCompleteness		Transactions and events that have been recorded or disclosed have occurred and pertain to the entity.
2.		Select the appropriate assertion. ClassificationOccurrencePresentationCompletenessAccuracyCut-off		All transactions and events that should have been recorded have been recordedand all related disclosures that should have been included are included.
3.		Select the appropriate assertion. AccuracyCut-offOccurrenceClassificationCompletenessPresentation		Amounts and other data relating to recorded transactions and events have been recorded appropriatelyand related disclosures have been appropriately measured and described.
4.		Select the appropriate assertion. ClassificationCompletenessPresentationOccurrenceCut-offAccuracy		Transactions and events have been recorded in the correct accounting period.
5.		Select the appropriate assertion. PresentationCut-offClassificationAccuracyCompletenessOccurrence		Transactions and events have been recorded in the proper accounts.
6.		Select the appropriate assertion. CompletenessAccuracyClassificationCut-offPresentationOccurrence		Transactions and events are appropriately aggregated or disaggregated and clearly described; related disclosures are relevant and understandable.