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if accountant miss the journal entry of outstanding
expenses. since its is a error of omission it cannot affect
the Trial Balance how we auditor find it out.
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Answer Posted / ravindra mohan
It is only practical to find this missing entry, if there
is a separate sub-ledger for the expenses creditor wise. In
such case, the total from sub-ledger should tally with
amount in the account.
Not practical otherwise.
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