Live monitorSubject Company (Pvt) LtdNov 2022 – Nov 2025
AR
A. Raza
Forensic Accountant
F3T Control Tower

Ledger Reconciliation

Internal ledger entries compared against bank movement. Flags entries booked as personal liability without supporting authorization.

Director Advance booked
PKR 10,349,958.85
Suspense balance
PKR 5,450,559.15
Undocumented entries
5
no signed authorization
Total ledger exposure
PKR 15,800,518
Ledger entries vs bank movement
DateAccountClassificationAmountBank refBank matchDocumentedNotes
17 Nov 2022Director Advance — Subject Directordirector advancePKR 880,000ChqTr 00100520T-003NOBank inflow booked as director liability — no signed advance request on file.
26 Dec 2022Director Advance — Subject Directordirector advancePKR 2,030,958.85BCHQ 25841029T-013NOSame-day cash debits not supported by vouchers.
27 Feb 2023Director Advance — Subject Directordirector advancePKR 2,339,000BCHQ 26681027T-022NO
29 Apr 2023Director Advance — Subject Directordirector advancePKR 5,100,000BCHQ 23576479T-033NORolled into PKR 15,800,518 disputed balance.
30 Jun 2023Suspense — ReconciliationsuspensePKR 5,450,559.15JV-FY23-118NOBalancing entry with no narration.
criticalArtificial debt indicator

All four cycles (Nov-22, Dec-22, Feb-23, Apr-23) appear as Director Advance liabilities of the personal-account holder, with no signed advance request, board resolution, or director-loan agreement on file. The aggregate disputed exposure rolls into PKR 15,800,518 cited at the 06-Nov-2025 equity transfer.