CASH BOOK
&
ALLIED RECORDS
Cash book
All monitory transactions should be entered in the Cash Book as
soon as they occur and attested by the DDO in token of check.
Cheques issued by the DDO's which are en-cashable in his capacity
as DDO (self cheque) alone need be entered in the Cash Book.
Cash Book should be closed regularly and completely checked.
DDO should verify the Cash Balance in the Cash Book and record a
signed and dated certificate to that effect.
Entries made in the Cash Book regarding remittance of receipts to
the bank for credit into Government account should be attested by
the DDO with reference to the bank's acknowledgement on the pay-
in-slips or challans.
Actual date of realisation of the cheque or draft should be indicated
in the Cash Book against the orginal entry
Cash book
DDO should not handle money which does not belong to the
Government.
Under any special sanction, the DDO deals with both Government
and non-Government money in his official capacity, the Govern
-ment money should be kept in a Cash Box separate from the non-
Government money and the transactions relevant to the latter
should be accounted for in a separate set of books and kept entirely
out of the Government account.
Cheque received in demand of Government dues should be entered
in the Cash Book on the receipt side.
The DDO who signs the endorsement on the reverse of the self-
cheque is responsible to ensure that the item is entered promptly
on the receipt side of the Cash Book.
Register of Cheques Issued
Entries for the cheques issued daily are to be
made in this register.
Date of encashment of the relevant cheque is to
be noted after receipt of daily payment scrolls
from bank.
The progressive total of funds released and and
the balance in assignment account should be
entered.
Reconciliation of Cheques issued during a month
and encashed by bank is to be done w.r.t daily
payment scrolls received from bank.
Register of Valuables
Entries relating to the receipt of cheques, drafts
etc. and their disposal are entered.
If large number of receipts are received by
cheques / drafts, they should be accounted for
in this register and totals of such cheques daily
posted in the Cash Book
Register should be reviewed by the DDO to
ensure that no item is pending.
If any cheque is dis-honoured, a note may be
made against the relevant entry in the remarks
column for further action.
Some aspects of Cheques
Cheque shall be payable at any time within three months
after the month of issue.
A time- barred cheque may be received back by the
drawer and in a case where its amount was not
cancelled and written back in the accounts , a new
cheque may be issued in lieu thereof, after he satisfies
himself about the reasons for its non encashment and
also justification for issue of a new cheque in lieu.
cheque remaining unpaid for any cause, six months after
the month of its issue and not surrendered for renewal
should be cancelled
Procedure for cancellation of
cheques
Cheque not included in a/cs - its cancellation should be recorded on
the counterfoil and cheque should be destroyed;(same month)
Cheque accounted & withdrawn - note on its counterfoil, it should
be defaced and entries in the accounts should be suitably reversed;
Cheque is not in the possession -if it is not paid by bank, send an
intimation to stop payment of the cheque. If the currency of the
cheque has not expired at the time of sending the intimation, the
bank shall Acknowledge in writing
Party requesting for the issuance of a fresh cheque in lieu of the
lost one should execute an indemnity bond. Send an intimation to
stop payment of the cheque.
Receipt book
Receipt should be issued to parties from whom payments towards
Govt. dues are received, after ensuring that necessary entries on the
receipt side of the Cash Book are made.
Receipt Books in machine numbered should be used.
Standard form shall be used by all Government Officers receiving
money on behalf of the Government.
Receipt books must be kept under lock and key in the personal
custody of the Officer
Before a receipt book is brought into use, the number of forms
contained therein shall be counted and the result recorded in a
conspicuous place in the book over the signature of the Government
Officer in charge of the book.
CHEQUE BOOKS
Indenting, safe custody, issue and accountal of cheque books is the
responsibility of PAO.
There are three categories of cheques, namely, A,B & C cheque.
'A' Type cheques are 'Negotiable' and are to be used for payments
to Gazetted officers for personal claims and suppliers of stores,
public sector companies and Corporations etc.
'B' cheques are issued as open cheques and mainly for self-cheques
drawn by the DDO/PAO for drawal of cash from bank.
'C' cheques are not encashable and not payable in cash, but
creditable to Government account only. These are meant for
payment on inter-departmental or inter-Governmental claims.
STEPS FOR SCRUTINY OF SCROLLS
PAID CHEQUES ARE GENUINE AND SAME ARE ISSUED BY HIM
PAID CHEQUES ARE NOT TIMEBARRED ON THE DATE OF
PAYMENT
AMOUNT OF PAID CHEQUES AGREES WITH THE SCROLLS.
TOTALS OF PAYMENT SCROLLS ARE CORRECT
TOTALS OF RECEIPT SCROLLS ARE CORRECT
RECEIPT SCROLLS ARE CORRECTLY PERTAINS TO PAO/DDO
RECEIPT SCROLLS SHOULD HAVE THE COPY OF CHALLAN
AMOUNT SHOWN IN THE CHALLAN AGREES WITH THE SCROLLS
CERTIFICATE FROM THE BANK FOR THE SCROLLS NOT
SUPPORTED BY PAID CHEQUE/CHALLAN.
TOTALS OF MAIN SCROLLS TALLIES WITH REFERENCE TO THE
DOCUMENTS ATTACHED.
SERIAL NUMBER OF SCROLLS ARE IN CONSEQUETIVE
ON VERIFICATION OF DAILY MAIN SCROLL (DMS) CERTIFIED COPY
SHOULD BE SENT TO FOCAL POINT BRANCH WITHIN 24 HOURS.
STEPS FOR SCRUTINY OF SCROLLS
THE PAID CHEQUES/CHALLANS NOT PERTAINING TO PAO SHOULD BE
RETURNED AND ARRANGE FOR CORRECTIONS TO MAIN SCROLLS
PAO MAY ACCEPT CERTIFICATE FROM THE BANK IN LIEU OF MISSING PAID
CHEQUES/CHALLANS.
EVERY RECEIPT APPEARING IN THE SCROLL SHOULD BE ADJUSTED IN THE
ACCOUNTS BY CREDIT TO RECEIPT HEAD OR MINUS DEBIT TO FUNCTIONAL
MAJOR HEAD BY CONTRA DEBIT TO MH 8658 PSB – SUSPENSE.
PAYMENTS SHOULD BE ADJUSTED BY MINUS CREDIT TO MH 8670 – CHEQUES
& BILLS AND CONTRA CREDIT TO MH 8658 – PSB SUSPENSE.
PAO SHOULD ENSURE RECEIT OF DMS BY 3 RD OF EVERY MONTH.
ON RECEIPT OF DMS ENSURE THAT:
THE AMOUNT SHOWN ON A PARTICULAR DATE IN THE DAILY MAIN SCROLL
SHOULD TALLY WITH DMS
IN CASE ITEMS NOT RELATING TO PAO IS INDICATED SAME SHOULD BE GOT
RECTIFIED.
STEPS FOR SCRUTINY OF SCROLLS
IN CASE THE ITEM APPEARING IN DMS IS NOT REFLECTED IN DAILY
MAIN SCROLL, THE SCROLL FOR SUCH DATE SHOULD BE CALLED FOR
FROM FOCAL POINT BRANCH.
ANY ITEM APPEARING IN THE MAIN SCROLL IS NOT APPEARING IN DMS
SAME SHOULD BE GOT RECTIFIED BY THE BANK.
ENSURE DMS TOTALS ARE CORRECTLY WORKED OUT.
AFTER VERIFYING THE ABOVE PAO SHOULD RECORD CERTIFICATE ON
THE DMS AND RETURN TO FOCAL POINT BRANCH WITH IN 3 DAYS.
COMPILATION OF VOUCHERS
PAYMENT VOUCHERS:
PAYMENT VOUCHERS SHOULD BE COMPILED ON THE SAME DAY ON
WHICH THEY ARE REACHED FROM CHEQUE SECTION(AFTER
PREPARATION OF CHEQUE)
AMOUNT OF CHEQUES SHOULD BE POSTED UNDER MH 8670 CHEQUES &
BILLS.
THE AMOUNTS INDICATED AGAINST VARIOUS APPROPRIATIONS SHOULD
BE POSTED HEAD WISE.
DEDUCTIONS/RECOVERIES SHOULD BE SHOWN UNDER EACH HEAD
SHOULD BE POSTED PROPERLY
EACH DAY THE AMOUNT APPEARING AGAINST MH 8670 SHOULD TALLY
WITH THE CHEQUE ISSUED ON THAT DAY.
CORRECTNESS OF VOUCHER IN COMPILATION SHOULD BE CHECKED
TOTAL AMOUNT OF DEBIT AND CREDIT REPRESEN5S RECEIPTS FOR EACH
DAY SHOULD TALLY.
AT THE END OF EACH DAY THE DEBITS AND CREDITS SHOULD TALLY
COMPILATION OF VOUCHERS
RECEIPT VOUCHERS:
ON RECEIPT ENTRIES SHOULD BE CHECKED WITH REFERENCE TO
CHALLANS
RECEIPTS SHOULD BE POSTED UNDER RELEVANT MAJOR
HEAD/MINOR HEAD
GRAND TOTAL OF CREDITS IN THE COMPILATION SHEET SHOULD
TALLY WITH THE RECEIPT SCROLL
TRANSFER ENTRIES :
INTEND TO TRANSFER AN ITEM FROM ONE HEAD TO ANOTHER,
IN ORDER TO CORRECT CLASSIFICATIOIN, ADJUST DEBIT OR
CREDIT TO PROPER HEAD, ANNUAL ADJUSTMENT OF INTEREST
PAYABLE ON PF AND PR.AO TRANSFERS BALANCES UNDER PSB
SUSPENSE TO RBI SUSPENSE.
ALL TRANSFER ENTRIES SHOULD BE SERIALLY NUMBERED
THANK YOU
