Section 190(1) in Rajasthan District Board Account Rules
(1)The General Cash Book shall be balanced at the end of each day on which there is a transaction. At the end of each month the entries of receipts and expenditure in the Cash Book shall be compared, item by item, with Treasury Pass Book and the balances agreed, the difference, if any being explained in a foot note in the Cash Book thus:-Cash Book closing balance.Deduct receipt not yet credited in the Pass Book (a).Add amount of encashed cheques drawn on Treasury (b).Balance as per Treasury Pass Book.Balance at Bank.Details of (a) and (b).
