Section 48(2) in The Rajasthan Municipalities Accounts Rules, 1963
(2)The stock books shall be closed monthly and the balance verified by the officer who keeps the book.Notes. - (1) In the case of water works stores, the accounts should be arranged in the order of account heads i.e. one set of pages may be allotted for "coal accounts" another set for articles coming under "Oil and Waste" a third set for other "pumping stores" a fourth set for Pipes and fittings" and so on and entries may be so arranged that the accounts of saleable articles come one after the other instead of non-saleable store being promiscuously scattered in several volumes.
