Tally DayBook — Forensic Analyser

Cash/payment > ₹2,00,000 in a single day to one person

Single transaction > ₹10,00,000

Transaction routed through Suspense / Suspence A/c

Payment to a party on same/next day as Receipt from same party

Multiple payments to same party on same day, total > ₹2,00,000

Exact round number ≥ ₹50,000 (divisible by ₹1,000)

Voucher dated Saturday or Sunday

3 or more payments to the same party on the same day

Journal vouchers — potential balance manipulation

Voucher dated in last 2 days of a month — window dressing risk

GST / TDS / ESIC / PF / PT payment — flag for compliance review