Section 39 in The M.P. State Road Transport Corporation Rules, 1962
39. Subsidiary Registers.
- Besides these principal books, such subsidiary registers as may be prescribed by the Chief Accounts Officer shall be maintained to record the receipts and expenditure in detail and to keep a proper detailed account of all assets, such as land, buildings, plant and machinery, vehicles and tools, stores, raw materials, spare parts, investments, advances, deposits etc. and also to watch the clearance of suspense transactions. These Subsidiary registers shall be reconciled monthly with the cash hook and ledger.
