Can you state and explain the meaning of four assertions that relate to the direct confirmation of receivables?

Occurrence- all receivables recorded belong to the entity

Completeness-  ensure that receivables are recorded completely

Accurate- ensure that receivables are recorded correctly and any discounts rebates or other credit notes are accounted for

Cutoff- Receivables are recorded in the appropriate period 

Classification- The types of receivables have been recorded in the appropriate accounts