IN
COMMERCIAL ORGANIZATION
CASH BOOK
RERORD OF TRANSACTION CASH RECEIPTS AND PAYMENTS
DATE WISE
BOOKING ORIGINAL ENTRY
Cr.
LF
AMOUNT DATE PARTICULARS
LF
AMOUNT
CR
RULE OF ACCOUNTING
RECEIPTS ON LEFT SIDE
PAYMANTS ON RIGHT SIDE WHAT COMES IN --WHAT GOES OUT ---
DEBIT
CREDIT
Cr
DATE 6 PARTICULARS 7 LF 8 DISCOUNT 9 AMOUNT 10
NORMALLY USED IN CASH CROPS OTHER COMMERCIAL VENTURES ALSO CASH RECEIVED OR PAID DISCOUNT ALLOWED OR RECEIVED DISCOUNT ON DEBIT -- ALLOWED DISCOUNT ON CREDIT -- RECEIVED
Cr.
DATE 7 PARTICULARS 8 LF 9 DISCOUNT 10 CASH 11 BANK 12
In the case of Organization like Kendriya Vidyalaya it should be in the Name of School, All Accounts are to be operated jointly by the authorized signatories in the Management or any nominee in case it exceeds the prescribed limit.
Cheques in favour of the Accounts wing or endorsed/accepted meant for deposit in the accredited Bank. (GAR-5)
HANDLING OF RECEIPTS
All Receipts and Payments are to be entered in Cash Book as soon as received, Self Cheque drawn by DDO to be entered in Cash Book on the same day, Physical verification of Cash balance, Remittance of Receipts,
CORRECTIONS
MODIFICATIONS
ALTERATIONS
ERASING OF ENTRIES
CORRECTIONS
CORRECTION OF ERROR
IMPORTANT POINTS
PERMANENT ADVANCE RECOUPMENT OF IMPREST REMITTANCE INTO THE BANK ADVANCE PAYMENTS POST DATED CHEQUES CONTINGENT EXPENDITURES
MISCELLENEOUS EXPENDITURE
VOUCHERS