Section 2(vii) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(vii)"book transfer" denotes the process whereby financial transactions, which do not involve the giving or receiving of cash or of stock materials, are brought to account. Such transactions usually represent liabilities and assets brought to account either by way of settlement or otherwise but they may also represent corrections and amendments made in cash, stock or book transfer, transactions previously taken to account;
