Section 82(4) in The Rajasthan Municipalities Accounts Rules, 1963
(4)When an item has to be adjusted, the money on receipt shall be brought to account in the general cash book (form 34) in the usual way as a miscellaneous receipt (form 39) and the item carried into the classified abstract. At the end of the month the adjustment shall be made by deducting the amount from both, receipts and expenditure under the account affected in the classified abstract.Explanation. - Neither transfer entries nor adjustment can be made in the accounts of a year after these accounts have been finally closed.Note. - When any transfer entry or adjustment is made the item effected should be distinctly specified or marked and references given in the foot notes as to the items of account from and to which the amount has been transferred briefly stating the reasons for the transfer entry or adjustment.Chapter-IX Miscellaneous
