ACCOUNTS TO BE KEPT AT TREASURIES
Article 27. The directions contained in this Chapter shall apply primarily to
accounts kept at District treasuries. Except as specifically provided in this code and
subject to such modifications as may be authorized by the Accountant-General, they shall
also apply to accounts kept at sub-treasuries.
TREASURER’S RECORDS
I. Cash
Article 29. Under the Treasury Rules of the Government concerned the Treasurer,
where the cash business of the treasury is not conducted by the Bank, will maintain a
simple cash book (without subsidiary registers), in which each receipt and payment will
be posted at the time and on the date on which they actually occur and in the order of
occurrences. Payments made “by transfer” will not find a place in the cash book as no
payment of cash takes place. Cheques received in payment of value of service stamps
will, however, be entered on both sides of the cash book.
Article 30. When stamps, match excise banderols or opium are sold, the total
sales will be entered in the Treasurer’s cash book before it is closed for the day and a
memorandum will be prepared and forwarded to the Accountant, so that necessary entry
may be made in the account books
II. Stamps and Opium
Article 31. Under the relevant rules or orders of the Government concerned, stock
registers will be maintained for stamps, match excise banderols and opium in the custody
of the Treasury Officer in such forms as may be prescribed by competent authority after
consultation with the Accountant-General.
Course Purchase Query 