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    Cash Book + Permanent Advance

    Uploaded by

    Milo Mile

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd

    Cash Book + Permanent Advance

    Uploaded by

    Milo Mile
    13 views7 pages

    Copyright

    © © All Rights Reserved

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    PPT, PDF, TXT or read online from Scribd

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    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    13 views7 pages

    Cash Book + Permanent Advance

    Uploaded by

    Milo Mile

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    You are on page 1of 7

    1

    Maintenance of Cash Book


     In every office, wherever the Government cash is
    handled, a cash book is maintained in the form
    prescribed by the government
     All monetary transactions should be entered in the
    cash book as soon as they occur and attested by
    the Head of office or by any gazetted officer
    (DDO) authorized by him in this behalf
     When a cheque is drawn by an officer (DDO) in
    favor of self or in order to replenish the cash
    chest, its amount should at once be entered as a
    receipt. This entry must not be delayed until the
    money has been received
    2
    Maintenance of Cash Book…
     All cheques / cash drawn on claims submitted
    under signatures of the DDO to the Accounts
    Office in favor of employees i.e. pay & allowance,
    GPF Advance, Medical, T.A etc and of
    contractor/vendors for supplies services, repair
    and utilities etc are entered on Receipt side and on
    payment of the entries must be made on payment
    side of the Cash Book
     The entries in the cash book should be very neat
    and clean. If there is an error, it should be
    corrected by drawing the pen through the
    incorrect entry and inserting the correct entry in
    red ink between the lines. All the corrections
    should be duly attested over the dated initials of
    the Head of office / DDO
    3
    Maintenance of Cash Book…
     The Cash Book is required to be closed on
    each day whenever any transaction even out
    of permanent advance of receipt or payment is
    made. The entries of both sides are totaled
    and un-disbursed balances are entered below
    the totals of payment side as and a second
    total (total of the day + balance) on payment
    side is worked out
     The sum of each column and total of receipt
    side should tally with payment side. The un-
    disbursed balances depicted as by balance
    entries on payment side are carry forward as
    opening balance on receipt side for next
    day****
    4
    Maintenance of Cash Book…
    Certificates on Closing of Cash Book
    Certificate by the DDO

    “It is certified that the Cash balance amounting to


    Rs…………. (Rupees……………………………) has
    been checked and found correct”

    Certificate by the Head of Office or other Officer


    Nominated by him

    “It is certified that the requirement of the Treasury


    Rules has been observed and the total for the
    month of ……………………….has been found
    correct and authenticated”

    5
    Permanent Advance
    Permanent advance is granted to offices who have
    to make payments before they place themselves
    in funds by drawing on the treasury.This advance
    is primarily intended to provide for emergent
    advances/expenses of all kinds
    Method of sanction of amount of advance:
    Application for creation/revision or increase of permanent
    advance to the Accountant General (along with detail of
    expenditure for the last twelve month)
    The Accountant General will scrutinized the case in view of
    details/volume of expenditure of the office and would
    recommend appropriate amount of advance

    6
    Permanent Advance……

    On receipt of recommendations of the


    AG the concerned office will submit the
    case to the Head of the Department for
    Sanction.In case of Head of Department
    himself it would be sanctioned by the
    next superior Administrative Authority
    On receipt of sanction the office will
    draw the amount of permanent advance

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