- The following registers are necessary for the proper keeping of accounts :-General Cash Book.This book should have as many columns As there are heads of collections, for which separate subsidiary registers are maintained. The daily totals from the subsidiary registers should be entered in the cash book. The totals of several columns should be remitted to the treasury for credit to Government, or to the deposit account, as the case may be. There should be no balance in the hands of the Principal or Headmaster, except the permanent advance and any undisbursed pay or scholarship money. Such amounts must in no case be included in the cash book and remitted to the treasury.(R. & O. page 503, para. 12.)Receipt Registers Subsidiary To The Cash Book.(1)At Government Professional Colleges.A demand and collection register.An advance fee register.A daily collection book.A cash book showing transactions with the treasury in Form no. 193 of Schedule XIX.(G. O. no. 209-E.R., dated the 7th June, 1929; G. O. no. 1888-F. R., dated the 7th September, 1929; G. O. no. 4721-E., dated the 1st October, 1910 and G. O. no. 979-F. R., dated the 3rd July, 1933.)(2)At Schools.A daily collection book (this is part of the attendance register).An abstract collection register.A register of hostel fee collections.A register of students' deposits, if any such deposits are made, different classes of deposits to be shown in different columns.(G. O. no. 164-E. R., dated the 3rd June, 1929; and no. 3848 F. R, dated the 24th October, 1929.)(3)Disbursement Registers subsidiary to the Cash Book.Acquittance rolls for the disbursement of (a) salaries and (b) scholarships.A contingent register.A bill book of establishment containing office copies of the monthly establishment bills and of any supplementary bills.A scholarship bill book.At Government Professional Colleges a stock and store register in Form no. 115, Schedule LIII should be kept also.(G. O. no. 979-F. R., dated the 3rd July, 1933.)
