Section 1187(a) in Police Regulations, Bengal , 1943
(a)As each acquittance roll is completed, the accountant shall enter its total in B. P. Form No. 231 (Abstract of acquittance roll). He shall fill in carefully the memorandum showing the number of officers of the different ranks and pay for whom pay is drawn and the number absent on leave, etc., and verify the entries with the monthly statement submitted by the Reserve officer or the Reserve Office Inspector, as the case may be, in accordance with regulation 1184.