Section 191 in Rajasthan District Board Account Rules
191.
(a)For the purpose of classifying the income and expenditure a classified abstract in Form No. 44 shall be kept up in two volumes, one for receipts and one for payments. A separate page shall be opened for each item of the budget, and the receipts and charges appertaining to those items for each day shall be taken, either as they occur or in the aggregate for the day, from the General Cash Book, or from the vouchers and entered in the appropriate column of the abstract. At the end of each month the totals and progressive totals shall be made under each of the head of the abstract.Note. - The classification prescribed in this rule is for purpose of budget, monthly and annual accounts which must be strictly followed. But at the end of the Budget items the Board may open in the classified abstract such subsidiary heads of accounts as would enable and facilitate the preparation of the annual statement and to prove other subsidiary accounts and registers.Transfer entries and Adjustments
