02 January 2013
I think you should start with checking the opening balances and gradually move onto sales, purchases, expenses and incomes. With these ledgers you would have completed most of cash & bank transactions. then you should verify Fixed Assets, whether depreciation has been provided or not and in the manner and at the prescribed rates. Then you can check all the other ledgers. If you do not find a ledger or a few transactions proper you should note it down and bring this to the notice of your principal or your senior and try and understand the same. If any discrepancies are observed you should talk to the management and get the same rectified.
CAclubindia
