Section 15 in The M.P. Gram Panchayats (Accounts) Rules, 1999
15. Accounting of Receipts and Payments.
- All the receipts either by way of cash/cheque/demand draft will be entered on the receipt side of the cash book. In the same way, the payments made in cash or by cheque/ demand draft shall be recorded on payment side of the cash book. The accounting head of all receipts and payments shall be written first in particulars column and underlined. the details or receipt/payments shall be recorded thereunder.
