All the entries on the receipt side of the cash book (Form No. XIV) shall be posted one by one direct from the cash book into the abstract register of receipts (Form No. XV) and all the entries on the payment side of cash book shall be similarly posted into the abstract register of expenditure (Form No. XVI).When transactions under any head are very numerous, two or more columns may be opened with the same heading. Heading under which there can be no transaction may be omitted.
