Entry in the accounts

85. A cheque drawn in order to be paid away, should be entered simultaneously on both sides of the cash-book, once as a receipt of money from the treasury and again as a payment to the payee concerned, the number and distinguishing letter of the cheque being specified in both the entries. See also paragraph 87.

F.A.C. 17.

F.A.C. 16.

86. When a cheque is drawn in favour of self or order to replenish the cash chest, the amount of it should at once be entered as a receipt. This entry must not be delayed until the money has been received after the encashment of cheque at the treasury.

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