Entry in accounts

F.M.V. 174.

43. (a) Every item of revenue received by a subordinate officer in connection with his charge will appear first in his cash-book. For this purpose payments in cash will not as a rule be taken in divisional offices; and chalans for revenue paid direct into treasury by purchasers or others will be handed over by them to the range officer concerned, or will be sent to him from the divisional office for entry.

(b) In special cases where it is more convenient to enter a certain class of revenue direct into the divisional cash-book, the conservator may relax this rule, or in cases of numerous regularly recurring petty payments he may authorize the receipt of cash by the head clerk of the divisional office.

44. (a) Every entry in subordinate cash-books of revenue received and all entries in divisional cash-books of revenue taken direct into divisional accounts will show the name of payer, the forest on account of which realized, the general nature of the payment and a sufficient reference to the subsidiary revenue return in which the item appears. Details of rates, volume, quantity, forest concerned, etc., will not appear unless there is no corresponding entry in any subsidiary return.

F.M.V. 174.

(b) Entries will be supported by a copy of the receipt in the prescribed form no. 2 (form E-3) (see paragraph 40) when one has been issued.

(c) Payments which are not payments in full must always be entered as "part payments" or "final payments."

(d) All entries of revenue must be the gross amounts and not net amounts after deducting connected expenditure.

45. All entries in the subordinate cash-books of "remittances of revenue to treasuries" will show the name of the treasury and the treasury number and date of each chalan or advice list in the column of "Particulars," and when revenue is remitted to a sub-treasury or tahsil, the name of the district treasury to which it is subordinate must also be given. In the divisional cash-book these details are not required as they appear in the schedule of remittances to treasury (paragraph 183).

F.M.V. 175.

46. A consolidated receipt for the money remitted to the treasury by all officers of the division and credited in the treasury accounts during the month should be obtained by the divisional officer from the treasury officer on the 1st of the ensuing month.

F.A.C. 35.

 

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