How i do ledger scrutiny(give the examples of rent share capital etc.)

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How i do ledger scrutiny(give the examples of rent share 
capital etc.)

Question Submitted By :: Kirti

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Re: How i do ledger scrutiny(give the examples of rent share capital etc.)

Answer
# 1

Ledger scrutiny means to check whether the closing balance 
is showing the natural closing balance in trial balance. 
e.g. Dr. Bal for all the expenses and Cr. bal for all 
incomes. If it is not showing the natural balance the 
person scrutinising has to find out the reasons for the 
same. 
One has to find the recurring behaviour of ledger like rent 
for Monthly debits

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Milind

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