Section 17 in The Orissa Dental Council Rules, 1969
17.
The State Council shall have a cash book maintained in the form as may be approved by the examiner of local fund accounts in which all receipts and payment with necessary details shall be entered as soon as the transactions occur. The following procedure shall be followed in the maintenance of the cash book :(i)the cash book shall be closed at the end of every month and thoroughly checked. The Registrar of the Council shall verify the totalling of the cash book or have this done by some other responsible subordinate other than the writer of the cash book and initial it in token of correctness;(ii)an erasure or overwriting of an entry once made in the cash book is strictly prohibited. If a mistake is discovered, it should be scored off and the correct entry inserted. The Registrar shall initial every such correction and invariably date his initials ;(iii)at the end of each month the cash balance shall be analysed and a statement indicating the cheque number and date, amount and purpose of drawal shall be recorded in the cash book and signed by the Registrar.
