Routine Checking – Merits and Demerits

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

  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.

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