From the list of assertions provided, select the relevant assertion(s) to each control objective.

1) There are controls in place to ensure that the transactions in the books and records are summarized and totalled correctly.

completeness

rights and obligations

cut-off

accuracy

classification

occurrence

presentation

accuracy, valuation and allocation

existence

2) There are controls in place to ensure that the accumulated totals in the transaction file are correctly transferred to the general ledger and subsidiary ledgers.

accuracy, valuation and allocation

presentation

classification

cut-off

occurrence

completeness

rights and obligations

accuracy

existence

3) There are controls in place to ensure that transactions are recorded in the correct accounting period.

classification

cut-off

completeness

presentation

existence

rights and obligations

accuracy

occurrence

accuracy, valuation and allocation

4) There are controls in place to ensure that transactions are charged and allocated to the correct general ledger account.

completeness

cut-off

existence

occurrence

accuracy

presentation

accuracy, valuation and allocation

classification

rights and obligations