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State of Bihar - Section

Section 1 in Account Rules for Lodging House Funds

1.

All accounts and registers shall be kept in English. All books of account and registers shall be substantially bound and paged before being brought into use and no account shall be prepared on loose sheets or in loosely bound volumes. All corrections and alterations in accounts shall be neatly made in red ink and attested by the initials of the Chairman or Secretary. Similarly, all alterations and corrections in a voucher shall be attested by the payee. Erasures shall on no account be permitted in registers, statements, vouchers or accounts of any description.Receipts