The Executive Officer shall cause to be kept a Provident Fund ledger of subscribers, an abstract register and a cash book in Forms P.F.5, P.F, 6 and P.F.7 respectively appended to these rules for the transactions of the fund. Provident Fund ledger and the abstract register shall be posted as regards receipts of subscriptions from the pay bill or from the monthly statements and as regards advances from the paid vouchers concerned. At the end of ten year interest and contribution shall be calculated on the account of each subscriber and the amounts posted in the respective columns against each subscriber. The total shall then be struck and necessary entries made in the cash book. A transfer adjustment voucher shall at the same time be drawn up and passed by the Executive Officer for credit of the total amount of contribution to the debt head Provident Fund by debit to the service head "Contributions to the Provident Fund", and the adjustment included in the accounts of the year. In the case of subscriber's account closed during the course of the year, the same procedure shall be followed for the adjustment of the contribution as soon as the account is closed.
