Section 96 in The M.P. Municipal Accounts Rules, 1971
96.
The cash book shall be kept in Form No. 64 by the accountant. As soon as the Pass Book is received back from the treasury the accountant shall compare and verily the entries in the Pass Book with the duplicate challans and the cashier's cash book and ensure that all remittances have been duly brought to account in the Treasury and the accountant will write up the receipt side of his cash book from the challans and the cashier's cash book.In writing up his cash book the accountant shall transcribe the totals under the various account headings in the cashier's book into his cash book, test checking at the same time, the accuracy of the amounts and the classification of the items forming the totals by referring to the forms and registers in which receipts are given or collections recorded.The date of receipt to be shown in the accountants' cash book shall be the date on which the challan is received by the Treasury Officer as shown by his stamp and initials on the counterfoil.The payment side of the cash book shall be posted from details of the vouchers and the cheques drawn. The amount of each cheque shall be entered as soon as the cheque is signed.Closing of the cash book
