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How i do ledger scrutiny(give the examples of rent share
capital etc.)
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Answer Posted / vamshi krishna gunde
Ledger scrutiny means
1)checking of heads of an accounts,
2)whether the accounts are under correct head of an account,
3)Tracing of opening and closing balances of ledger
4) checking of an account whether that is showing without any non- compliance of provisions( AS, TDS, Disallowance of cash payments etc)
5) checking of over due receipts/ payment if any
6) provisions made for overdue for longtime existed in account.
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