Ledger scrutiny

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