Classification of transactions
22. (i) The classification of receipts and charges should be given in the column "Head of service" on both sides of the cash-book. Revenue and charges falling under the major heads "XForest", "10Forest", and "65Capital Outlay on Forest" respectively should be classified in detail in accordance with the sanctioned accounts classification as given in Appendix II.
(ii) All sums paid into the treasury by a departmental officer or on his account should be debited to "Forest remittance" even though the remittance be made by a cheque and not in cash (paragraph 42).
NOTEFor earnest money deposits, see paragraph 168.
(iii) The value of all cheques drawn should be credited to "Forest remittance" irrespective of whether or not they are cashed at once.
(iv) Advances and recoveries thereof should be shown under "Forest advances" or "Works advances."
(v) Deductions made from pay bills, etc., should be recorded as pertaining to service fund, income-tax, forest deposits, etc., as the case may be.
(vi) Value of bills accepted by other departments (paragraph 47) and of bills of other departments accepted by the divisional officer (paragraph 144) and all other items of receipts and charges adjustable by book transfer should be classified under "Book transfers."
(vii) Recoveries of service payments should be dealt with as prescribed in paragraph 49.
(viii) Expenditure on capital works to be financed from revenue should be shown in the divisional accounts under the appropriate head subordinate to "10Forest, B. Conservancy and Works".
(ix) Expenditure on capital works, the cost of which will be met from the borrowed fund, should be shown under the head "65Capital Outlay on Forests".