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Assume that a client has a December 31 yearend, and it recorded a January shipment of goods as a December sale. This most directly violates

Assume that a client has a December 31 yearend, and it recorded a January shipment of goods as a December sale. This most directly violates which of the following assertions with regard to sales?

A. CUT OFF

B. COMPLETENESS

C. ACCURACY

D. PRESENTATION AND DISCLOSURE

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