As soon as, the pass book is received back from the treasury (see Rule 89) the accountant shall compare and verify the entries in it with the duplicate challans and with the cashier's cash book to ensure that all remittances have been duly brought to account in the treasury and the accountant shall then write up the receipt side of his cash book (Form No. XIV) from the challans and the cashier's cash book.In writing up his cash book the accountant shall transcribe the totals only under the various account headings in the cashier's cash book into his cash book, but at the same time he shall check the compilation of the account and test the accuracy of the amount and classification of the items forming the totals by referring to all the forms and registers in which receipts given or collections recorded. All miscellaneous receipt and licence book counterfoils shall thus be checked daily by the accountant, but the collections of municipal taxes should be compared only with the tax collector's collection registers after they have been duly receipted by the cashier.
