Section 67(1) in The Punjab Town Improvement Trust Rules, 1939
(1)For all adjustments or transfer entries a separate parte book (form No. 41) should be maintained to show clearly the necessity for such entries with two separate columns for debit and credit. All these entries in the book should be serially numbered, and there should be a separate adjustment voucher for each entry. The monthly total of this book can be carried in the classified abstract where there is only one line for monthly adjustments.
