Record of transactions

20. Money transactions of the department consist of receipts on account of forest revenue and certain other miscellaneous charges, remittance of receipts into the treasury, drawals of cheques, payments on account of departmental expenditure and miscellaneous dues, and payment and recovery of advances. Detailed rules on each class of transaction will be found in the succeeding chapters of this volume.

21. All money transactions of the department must be shown in the cash-book (form no. I). Sufficient details should be given in column "Particulars" to admit of the main points of each transaction being readily ascertained without reference to detailed vouchers. Further instructions regarding the manner in which the different classes of transactions are recorded in the cash-book will be found in the relevant chapters of this volume.

F.A.C. 17.


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