Head Office Cash Book for March will be finally closed and a supplementary Cash Account will be prepared, agreeing with the figures shown in columns7 and 14. (5) In the case of ‘British Postal Orders paid’ “Indian Postal Order sold and Paid ‘Savings Bank Deposits and withdrawals’, Transfers from (or to ) other Head Offices”, Bills paid and “Unclassified Receipts and Payments”, there should be supplementary journal or schedule embodying the transactions (if any) incorporated in the supplementary Cash Account, and each of these should be made to agree with the entry in the Supplementary Cash Account thus:Rs. Ps. Total of transactions in the several supplementary pages of the cash Book. Add-Amount shown in the journal or schedule with the ordinary Cash Account Grand total for the month (to agree with corresponding entry in the supplementary Cash Account)
………….
…………. (6)
In the case of “Money orders issued or paid”, the summary should agree with the Supplementary Cash Account for March. (7) No exceptional procedure should be observed in dealing with the Branch Office Transactions of the concluding days of March; they should be incorporated in the “Branch office Summary”, and carried into column 4 and 11 of the Head Office Cash Book for the earlier days of April exactly as in any other day of the year. Note:- As general rule, “Branch offices” have no direct transactions with Treasury, but in exceptional cases in which they do occur special care should be taken to delay until 1st April any remittance, the entry of which cannot reach the “Account Office” in time to be incorporated in its accounts for March. 61. the Postmaster’s balance sheet for the last working day of March will be prepared exactly as on any other day of the year but the “closing balance” will be carried forward to the first supplementary page of March and no balance can be carried forward to the Balance Sheet for the 1st April until the supplementary Accounts for March have been closed. Note:- In order to arrive at the net balance against items 7 of a supplementary balance sheet for March (which balance will always be the same as that on the last working day of the month), the amounts shown in columns 15 and 16 “local remittances dispatched by Sub-offices” of the corresponding supplementary Sub-office Summary ( and of the preceding Supplementary Suboffice summaries if any should also be included under item (6) as “remittances in transit from Sub office to Head Office”, for deduction from the closing balance (item 5). 62. In connection with the accounts for March, it is necessary for Postmasters to pay special attention to the following matters:(1)
To ascertain that all losses and deficiencies in Sub and Branch Offices (more particularly the latter) or in remittances within the jurisdiction of the Head office, have been written off in accordance with Rule 57 of the Financial Hand Book, Volume I. (2) To bring to account on or before 31st March all money received including any remittances from sub or Branch Offices received in advance of the Daily accounts,so as to include it in the general Cash balance of the Head office, leaving nothing outside that balance, save the amount of exceptional items (if any) referred to in Rule 14 and clause (c) of Rule 47. Note: Remittances received at the Head office from Sub or Branch offices on or after 1st April will be credited in the accounts for April irrespective of the date of despatch from the sub or Branch offices.
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