Article 54. Any amount fund surplus or deficit in treasury balances should be
brought to account at such in the cash book on the receipt or payment side, as the case
may be.
The following are some of the more important duties to be fulfilled by the
Treasury Officer (or Sub-treasury Officer at a sub-treasury) before closing the accounts
for the day :—
(1) The Accountant’s day-book, the Treasurer’s in a sub-treasury
balance sheet, the subsidiary registers of receipts and payments, the vouchers and chalans
and the number book should be laid before him, and he should perform the following
checks
(i) He should check every chalan with the entry in the number book and see
that every credit entry in the number book has been brought into account in the
prescribed subsidiary register or the day-book, as the case may be; as each item is checked, he should tick off the entries in the subsidiary register and the number book
corresponding to the chalan or bill. He should initial each entry in the subsidiary register
as it is checked
Monthly closing of Accounts
Article 55. As it is absolutely necessary that the figures given in the different
receipts, accounts and returns exchanged with other departments should agree exactly
with those shown in the treasury accounts, the formal closing of their accounts of the
several sub-treasuries for the month should be fixed for the latest day by which any risk
of failure to receive that day’s returns at the headquarter’s treasury before the end of the
month will be eliminated any transactions of a later date should be included in the returns
of the treasury for the next month. The headquarters accounts for March must, however,
be kept open until receipt of daily sheet of every sub-treasury for 31st March, in order
that all receipts and payments taking place at sub-treasuries within the official year may,
without exception, be brought into the accounts of the year. Every endeavour should be
made to )o the March accounts not later than the 5th of April. Au correcting entries
affecting inter-governmental adjustments and the Adjusting Account with Railways
should be intimated to the Accountant-General so as to reach him by the 12th of April, at
the latest.
Course Purchase Query 