1
Maintenance of Cash Book
In every office, wherever the Government cash is handled, a cash book is maintained in the form prescribed by the government
All monetary transactions should be entered in the cash book as soon as they occur and attested by the Head of office or by any gazetted officer (DDO) authorized by him in this behalf
When a cheque is drawn by an officer (DDO) in favor of self or in order to replenish the cash chest, its amount should at once be entered as a receipt. This entry must not be delayed until the money has been received
2
Maintenance of Cash Book…
All cheques / cash drawn on claims submitted under signatures of the DDO to the Accounts Office in favor of employees i.e. pay & allowance, GPF Advance, Medical, T.A etc and of contractor/vendors for supplies services, repair and utilities etc are entered on Receipt side and on payment of the entries must be made on payment side of the Cash Book
The entries in the cash book should be very neat and clean. If there is an error, it should be corrected by drawing the pen through the incorrect entry and inserting the correct entry in red ink between the lines. All the corrections should be duly attested over the dated initials of the Head of office / DDO
3
The Cash Book is required to be closed on each day whenever any transaction even out of permanent advance of receipt or payment is made. The entries of both sides are totaled and un-disbursed balances are entered below the totals of payment side as and a second total (total of the day + balance) on payment side is worked out
The sum of each column and total of receipt side should tally with payment side. The un-disbursed balances depicted as by balance entries on payment side are carry forward as opening balance on receipt side for next day****
4
Maintenance of Cash Book…