Journal-Entry Testing Pack

Upload a ledger or day-book export and get eight journal-entry tests, a printable working paper and a CSV of every flagged entry.

Your file never leaves your device.

The file is read and tested by this page inside your browser. Nothing is uploaded, stored or sent to any server, so client ledgers stay with you.

1. Choose the ledger or day-book export

CSV or Excel (.xlsx). Tally: Display → Day Book → Export, one line per ledger entry.

Benford first digit: chi-square and mean absolute deviation against Benford's law, with Nigrini's first-digit bands (MAD under 0.006 close, under 0.012 acceptable, under 0.015 marginal, otherwise nonconformity). Amounts under ₹10 are ignored.
Round numbers: amounts divisible by 1,000, 10,000 or 1,00,000.
Duplicates: same amount, date and ledger; or same amount and narration within a set number of days, in different vouchers.
Weekend and holiday postings, using an optional holiday list.
Just below approval limits: within a set percentage below the entity's own internal limits, which you enter.
Period-end cluster: the last three days of each month and of the financial year.
Rarely-used users: users who posted under 1% of entries, when the export has a user column.
Narration flags: blank narrations and words such as adjust, write off, reversal, misc and cash.

Prepared as a data-analytics procedure supporting SA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements)

For multi-company groups, ERP extracts too large for a browser, or follow-up on the flagged entries, talk to us.