Page 200 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 200
Chapter 14
1.4 Possible errors in the reconciliation of the ledger control account with the
total of the memorandum ledger account balances
Day book
casting
Duplication of errors Casting
transactions errors in
in ledger individual
account ledger
balances accounts
Duplication of Extraction
transactions errors listing
in ledger Errors ledger
control account
account balances
Omission of Casting
transactions errors when
from ledger totalling
account Omission of ledger
balances transactions account
from ledger balances
control
account
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