Question 4a
Marking Guide
up to 1 mark per assertion, ½ mark for stating assertion and ½ mark for explanation, max of 4 marks; up to 1 mark per relevant inventory substantive procedure, max of 4 marks. | |
| existence – explanation and relevant substantive procedure | |
| rights and obligations – explanation and relevant substantive procedure | |
| completeness – explanation and relevant substantive procedure | |
| valuation and allocation – explanation and relevant substantive procedure | |
| max marks | 8 |