GENERAL PRINCIPLES - Shivaji University
GENERAL PRINCIPLES - Shivaji University
GENERAL PRINCIPLES - Shivaji University
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3) CASHBOOK SECTION :-<br />
3.54 The Supdt./Asst. Superintendent will be In-charge of the Cashbook Section and<br />
shall be responsible for the custody and maintenance of all voucher files and the<br />
investment receipts. He shall be responsible for producing record to Statutory<br />
Auditors and Govt. Auditors and compliance thereof. He shall also prepare the<br />
utilisation certificates of the grants received under various projects/schemes.<br />
Voucher Files<br />
3.55 All vouchers shall be properly filed and remain in the charge of the Superintendent.<br />
He shall ensure that they are kept under proper lock and key.<br />
3.56 The Cashbook in form No.8 (A), 8 (B), 8(C), will be maintained and shall be<br />
printed daily. It shall be bound together at the end of every month. Superintendent<br />
(Cashbook Section) shall be responsible for maintenance of Cashbook and other<br />
subsidiary registers namely Advance (Form No.38, 39, 40), Deposit (Form No. 41,<br />
42 ), Investment (Form No.43 to 52).<br />
Annual Accounts<br />
3.57 A bank reconciliation statement in (Form No.9) shall be prepared for all the bank<br />
accounts. It shall be the responsibility of cashbook section to prepare Income and<br />
Expenditure Statement (Appendix -VI), Trial Balance and Balance Sheet (Appendix<br />
-V) before 30 th June every year. For this purpose, a classified ledger account in<br />
form No.10 shall be maintained. Chief Accountant shall ensure that the work is<br />
completed before the due dates.<br />
In addition, following registers are required to be maintained :-<br />
(a) Cheque/DD/IPO, credited but not realised (Form no. 6)<br />
(b) Consolidated Receipt / Payment Account (Form No. 11)<br />
(c) Budget Head wise Receipt-Payment(Form No. 12)<br />
(d) Bank Transactions (Form No. 13)<br />
(e)<br />
Bank wise Receipt / Payment (Form No.14)<br />
(f) Date wise Bank Abstract (Form No. 15)<br />
(g)<br />
(h)<br />
(i)<br />
(j)<br />
Budget Group wise Consolidated Receipt (Form No.16)<br />
Budget Group wise Detailed Receipt (Form No.17)<br />
Budget GroupWise Consolidated Payment (Form No.18)<br />
Budget Group wise Detailed Payment (Form No.19)<br />
36<br />
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