Section 194 in Rajasthan District Board Account Rules
194.
When an item has to be adjusted, the money on receipt shall be brought to account in the General Cash book in the usual way as a miscellaneous receipt and the item carried into the classified abstract of receipts. At the end of the month the adjustment shall be made by deducting the amount from both receipt and expenditure under the account affected in the classified abstract.Explanation. - Neither transfer entries nor adjustment can be made in the accounts of a year after these accounts have been finally closed.Note. - When any transfer entry or adjustment is made the item affected should be distinctly specified or marked and reference should be given in the foot-note as to the items of accounts from and to which the amount has been transferred briefly stating the reasons for the transfer entry or adjustment.
