The general rules for the maintenance of cash book are given in rule 86 of the Bihar Treasury Code. The following rules regulate the maintenance of cash book in the Forest Department:-(i)All revenue and expenditure must be recorded at once in the accounts of the division within which it is collected or incurred, without reference to its origin or object. When revenue is collected or expenditure incurred in one division on account of another, (e.g.,) advances of pay, travelling allowances etc., made to Government servants on transfer from the division to another, inter-divisional adjustment should be made within the month in which they occur.Note. - This Rule is subject to the condition that, when adjustment between different Governments are involved, the rules regarding Inter-State adjustments will apply.(ii)Bills on which the pay and travelling allowance charges of the Forest Department are paid by the Divisional Officer and not at the treasury, are entered in the Cash-Book.Section VIIFinancial Control over Departmental Accounts
