What each test looks for

Ten tests, in the order they are reported. Each says what it found and nothing about what it means.

Duplicate entries

Two levels, reported separately rather than merged.

Identical entries

Same party, same amount, same day, same narration. Two vouchers that agree on everything a person would write down. Reported high.

The same amount, worded differently

Same party, same amount, same day, different narrations. Often two genuine invoices settled together; sometimes a re-entry someone re-worded. Reported medium, as its own finding with its own answer.

Merging the two would hide which kind a count is made of, and answering one must not answer for the other. A group already explained by identical sets does not also raise the weaker level.

Round amounts

A bill is 47,318. A round 50,000 was decided by a person: an estimate, a provision, an advance, a transfer. None of those is wrong and all are worth an eye.

Reported low, because on its own a round figure proves nothing. It earns attention by how many there are, and by what else the same voucher is flagged for. Nil is not round, it is nil.

Entries on closed days

Vouchers dated on a day the business does not work, by your working week and your list of holidays. Reported low: books are written up on a Sunday all the time, and the date in Tally is the date of the transaction, not of the typing.

Closing-window bulges

Work that piles up in the last days of the period. One finding per voucher type, never one per voucher. A year end with two hundred sales invoices is a busy March; one with forty journals is a conversation. A bulge of manual entries is reported medium, one of trading documents low.

Journals

Two patterns only.

No narration

The entry that most needs a sentence explaining it is the one that carries none.

Reversed by another journal

Same party, same amount, opposite signs. Often a correction properly made; sometimes an entry put in to move a balance over a date and taken out afterwards. One journal is never counted into two pairs.

An ordinary journal that carries a narration and stands on its own raises nothing, which is the case this test is most often right about.

The four cash sections

Section 40A(3)

Cash payments over the limit to one person in one day. Payments each under the limit that add up over it are caught by the aggregation.

Section 269SS

Cash loans and deposits accepted, aggregated per person over the period.

Section 269T

Cash loans and deposits repaid, on the same basis.

Section 269ST

Cash received from one person in one day. The section's other two limbs are not tested — see what this does not check.

The limits, and the aggregation each section requires, come from the same calculation the Form 3CD clauses use. What this module adds is deciding which vouchers are cash at all, and it answers that from Tally's group tree rather than from whether a ledger has "cash" in its name.

One thing to expect: a cash loan repayment appears under 40A(3) as well as 269T. Strictly, 40A(3) concerns expenditure, so that one is yours to dismiss.

Related parties

Covered on its own page. It is the only test that cannot start without you.