176. (a) The rules in the foregoing chapters deal with the procedure to be followed in respect of the receipt of departmental revenue and other dues, the disposal of amounts collected, the payment of departmental charges, and the manner in which the transactions are to be recorded in the cash-book.
(b) The rules in this chapter deal with the incorporation of the accounts of subordinate officers in the divisional accounts, the subsidiary registers and returns maintained in the divisional office in connection with the different classes of transactions and the procedure to be followed in the closing of the monthly divisional accounts and their transmission to the Principal Auditor and the conservator.
177. (i) The general principle in regard to the keeping of accounts by subordinate officers is that all detailed accounts of transactions connected with the working of the forests and office business are primarily maintained by the subordinate officer directly in charge, viz, all range officers, head clerks, and camp clerks of conservators and divisional officers and such other officers as circumstances may require.
(ii) Range officers and other subordinates are held absolutely responsible for the upkeep and correctness of their accounts, but may on their own responsibility, delegate the writing up of the cash-book to their clerks.