Section 308

Every sub-accountant shall keep a Cash Book in which he shall enter all sums of public money received or paid by him. He will balance the Cash Book daily and will check the balance with the cash and cheques in hand and keep a record as follows :-

Opening balance in Cash Book (date)

Add Receipts

Total Receipts

Deduct Payments

Closing Balance in Cash Book

Cash:

1

ct 5

cts 10

~ts 20 cts 50 cts

$

1

$

5

$

10

$

50

$ 100

Cheques

Total of Cash and Cheques (which agrees with above closing balance)

........................... .

Sub. Accountant.