Entry in the accounts

162. Advances to disbursers and contractors are entered in the accounts under "Forest advances" and "Works advances." See paragraphs 155 and 159.

163. Tour advances (inclusive of advances for travelling expenses granted to subordinate) are not debited to "Advances repayable", but are treated as final charges debitable to the tour and travelling expenses under the appropriate head of account viz., heads A(3). (5) and C(4) and (5). See clause (c) and the note under clause (e) of paragraph 249 of Volume V of the Handbook.

164. Advances not falling under the class referred to in paragraphs 162 and 163 above are recorded in the books of the forest officers under the head "Miscellaneous advances." They will be adjusted under the appropriate heads of account by the Principal Auditor.

165. The rules regarding the preparation of the ledger of disbursers and contractors will be found in paragraphs 189 to 194.