Which of the following statements relate to the occurrence objective for internal controls over the purchases and payables cycle? (Several choices may be correct.) Select answer from the options below

D. All cash payments are recorded in the correct period.

F. Invoices are received for goods not ordered.

G. Fictitious payable invoices may be recorded.

E. Utilities expenses are recorded in the correct accounts.

B. Accrued payroll liabilities are liabilities of the entity at the end of the period.

C. Purchase invoices are properly recorded.

A. All purchases transactions that occurred during the period have been recorded.