Section 122(2) in The M.P. Municipal Accounts Rules, 1971
(2)The chief adjustments are :-(a)Rectification of errors in classification.(b)The adjustment of a bill against an advance.(c)Adjustment due to refunds of income or recoveries of expenditure.These transactions shall be entered item by item in the Register of Adjustments where the total shall pass into the Abstract Registers of receipts and expenditures but before the postings are made in the Adjustment Register the net total of the receipt heads shall be agreed with the net total of the payment heads.
