=+ Verify the accuracy of the balance of each account in the ledger, and list the errors
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=+ Verify the accuracy of the balance of each account in the ledger, and list the errors in the space provided in the working papers.
5. Trace the postings in the ledger back to the journal, using small check marks to identify items traced. Correct any amounts in the ledger that may be necessitated by errors in posting, and list the errors in the space provided in the working papers.
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