The chief adjustments are :(a)Rectification of errors in classification;(b)The adjustment of bill against an advance;(c)Adjustment due to refunds of income or recoveries of expenditure.The transactions shall be entered item by item in the register of adjustments when the totals pass into the abstract registers of receipt and expenditure (Form No. XV and No. XVI) but before the postings are made in the abstract registers, the net total of the receipt heads shall be agreed with the net total of payment heads.
