Essentials of Routine Checking

Essentials of Routine Checking

1. Sub-Cast
Sub-Cast is a part of routine checking. Sub-total is possible in accounts matters. The sub-cast must be correct.

2. Casts
Cast is part of routing checking. Total in journal and ledger accounts should be examined for accurate results.

3. Carry Forward
Carry forward is a part of routing checking. The balance of one page can be transfered to the next page.

4. Posting
Posting is a part of routing checking. The entries are posted in to the ledger accounts. Posting must be properly examined.

5. Balancing
Balancing is a part of routing checking. Taking the difference of debit and credit in the accounts is called balancing.

6. Carry Down
The amounts in an account can be transferred to next page. The carry down is a part of routing checking.

7. Transfer
Transfer is part of routing checking. The amount is one accounts can be transferred to another account.