Section 6 in The M.P. Housing Board Accounts Rules, 1991
6.
Subsidiary Accounts contain detail relevant to the information needs of the management as well as operation of internal controls in the financial and accounting system. The following subsidiary accounts shall be maintained in the Board (The detailed procedure and nomination of offices responsible for maintenance of the same shall be laid down in the Detailed Instructions) :-(i)Project Subsidiary Account(ii)Project Liabilities Account(iii)Current Assets Transferred from Construction Division to Estate Management(iv)Fixed Assets Transferred from Construction Division to Estate Management(v)Inter-Divisional Settlement Accounts(vi)Deposits of contractors(vii)Short term loans and advances(viii)Provident Fund Accounts(ix)Loans Accounts(x)Subsidies and Grants-in-aid from Governments(xi)Cash-in-Transit(xii)Permanent Imprests(xiii)Works Advances with Officers of the Board(xiv)Sinking funds(xv)Stock of factories-in-Transit(xvi)Any other account prescribed by the Housing Commissioner.Section 7World Bank Project Accounts
