EXTRAORDINARY ITEMS - Ticked off about our last cover.

Ouch! Last month’s “checklist” cover has received a qualified audit certificate from Mr Duncan Heenan from the Isle of Wight. He quite rightly upbraids us for getting our debtors and creditors in a twist. We should, of course, have put “Trace debtors to sales ledger”. Our editor was faced with one of two choices: either do what half of our survey respondents did and blame the junior staff (totally unfair and a complete cop-out, of course) or confess that he has not been reciting the Lord’s Prayer often enough. You see, coming from a country where the common terminology is “payables” and “receivables”, he can only get his debtors and creditors the right way round by intoning the lines: “Forgive us our debts, as we forgive those who are debtors against us.”