We have already discussed about purpose and objectives of Routine Checking. In this article we will go through some merits and demerits of Routine Checking.
Purpose of Routine Checking
 Making totals and subtotals of primary books of accounts, carrying them forward to the next page, and calculating the balances and their checking.
 Checking of the ledger postings derived from the primary books and journal, and to see whether they are properly done or not.
 To see the totals of debits andcredits of different accounts and their balances.
 To check whether balances of various accounts are properly taken to the Trial Balance, or not.
Merits Of Routine Checking

Mathematical Accuracy
The mathematical mistakes of the books of accounts are known from this type of checking, it confirms that the accounts are mathematically accurate. 
Simplicity
The work of routine checking is very easy. It can be done even by a person of ordinary abilities.

Basis of Final Checking
It also helps in the checking of Trial Balance and Final Accounts. In fact, it is the basis of checking of Final Accounts, on which basis the auditor prepares his report.

Knowledge of Errors and Frauds
Through this, the errors, frauds and misappropriation of accounts are known.

Knowing Errors in Posting
Generally, the chances of mistake are more in ledger, in accounting work. By routine checking it can be known, whether the work of ledger posting is done properly or not.

Tracing out Change in Figures
Various secret Ticks and Marks are used during the process. If any change is made in figures after the checking, it can be easily traced.
Demerits Of Routine Checking

Carelessness in Work
The work of routine checking is not of any specific ability, thus, it is done by junior employees. These junior employees take routine check as a mere formality and finish the work quickly and carelessly, due to which chances of various mistakes remaining undetected are there. In fact, this fault is not of routine check but of the persons doing the work.

Errors of Principle remain Undetected
Persons doing routine checking are not much qualified, thus they do not have full knowledge of the Principles of Accounting. Thus, the errors of principle of accounting remain undetected.

Monotonous Work
Since, the work of routine checking goes on in a continuous process, the employees get bored in their work and they don’t take interest in their work.

Cleverly done Frauds remain Undetected
Small mathematical and other inaccuracies can be known through this technique, but cleverly and intelligently planned big frauds cannot be known.
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