Ledger scrutiny

give detailed discussion on ledger scrutiny
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Dear This is a vast subject. Main areas of scrutiny is Booking of expenses/correct deduction of taxes, on time payment of taxes/correct credits are availing (ST etc)/ aging analysis of balance sheet items. Find out the sufficient causes. If not required suggests to remove the same. Linking between gl to payable/receivables etc.
If possible,provide an article on the above covering all aspects of ledger scrutiny .it will be very helpful for the beginners in this field

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