Routine Checking – Merits and Demerits

We have already discussed the purpose and objectives of Routine Checking. In this article, we will go through some merits and demerits of Routine Checking.

Purpose of Routine Checking

  1. Making totals and sub-totals of primary books of accounts, carrying them forward to the next page, and calculating the balances and their checking.
  2. Checking of the ledger postings derived from the primary books and journal, and to see whether they are properly done or not.
  3. To see the totals of debits and credits of different accounts and their balances.
  4. To check whether balances of various accounts are properly taken to the Trial Balance, or not.

Merits Of Routine Checking

  1. Mathematical Accuracy

    Routine Checking The mathematical mistakes of the books of accounts are known from this type of checking, it confirms that the accounts are mathematically accurate.

  2. Simplicity

    The work of routine checking is very easy. It can be done even by a person of ordinary abilities.

  3. 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.

  4. Knowledge of Errors and Fraud

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

  5. Knowing Errors in Posting

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

  6. 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.


  1. 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 the routine checks 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 checks but of the persons doing the work.

  2. 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 in the principle of accounting remain undetected.

  3. 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.

  4. 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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