69. Balance account of spirit and summary of transaction.
- The particulars of every transaction must be entered daily in this account. It will be noted that the whole of the balance is expressed in L.P. gallons. The deficiencies columns must include the total deficiencies, including chargeable deficiencies otherwise the balance of spirit in stock will not be correct. At the same time the chargeable deficiency must be entered in the proper columns. The nominal strengths of issue must be inserted over the appropriate column commencing with the strongest spirit and ending with the weakest:(i)On the 7th, 14th, 21st and last day of each month or on the day previous, if these days fall on Sundays or public holidays, the balance account must be ruled off, totalled and balanced, the balance on hand being transferred to the left hand side of the account.(ii)A copy of the weekly total must be sent to the Excise Superintendent.(iii)This summary must be complied under the entry in the balance account, etc., for the last week or period in the month.(iv)On the last page in this Register a copy of each monthly total must be entered and at the end of the financial year a total for the year should be made. Immediately preceding the account for the current year should be entered similar totals for the two preceding years.
