Section 12 in The M.P. Janpad Panchayats (Accounts) Rules, 1999
12. Accounting of receipts and payments.
- All the receipts cither by way of cash, money order, cheque/ demand draft and bank transfers or adjustments will be entered on the receipts side of the cash book. In the same way. the payments made in cash or by cheque. Demand draft by bank transfer and by way of adjustments shall be recorded on payment side of the cash book. The accounting head of all receipt and payments shall be written first in particulars column in Red Ink and underlined. The details of receipts/ payments shall be recorded thereunder in Blue/Black Ink.
