GENERAL PRINCIPLES - Shivaji University

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1.20 All books of accounts and registers shall be properly bound. No account shall be
prepared on loose sheets or in loosely bound volumes.
1.21 The pages of all account books shall be serially numbered and each page shall
bear a stamp of the University. The Head of Section shall record on each book
before issue a certificate of the number of pages it contains.
1.22 Every correction or alteration in accounts shall be made neatly in red ink (a single
line being drawn through the original entry to be corrected) and attested by the
dated initials of the officer drawing the bill or person preferring the claim, while
those in the pay orders shall be similarly attested by the officer signing them.
Erasures shall be absolutely forbidden and no document with an erasure shall be
accepted.
ACCOUNT OF RECEIPT BOOKS
1.23 An account of the receipt books, forms and similar articles having money value
brought to stock by the University shall be maintained in the prescribed Form. The
following instructions regarding maintenance of the account of receipt books shall
be strictly observed: -
(i)
The stock of receipt books, forms etc., shall be in the custody of the respective
Head of section who shall arrange to maintain an account thereof. Receipt
books, chequebooks etc., pertaining to different departments shall be recorded
on different pages.
(ii) As soon as the books are received from the Receipt Section of the Finance
Department, the total number of receipts contained in each book shall be
examined and certified by the Head of Section on the reverse of last page of
the book. Where the number of receipt books is large such certificate shall
be recorded before a receipt book is issued for use. All the receipt books duly
certified will then be recorded in the main stock register of the receipt section
of the Finance department, and will be countersigned on the last page by the
officer so designated in the Finance department.
(iii) Not more than one receipt book shall be issued to the collection staff at a time
unless it is immediately required for use. Fresh issues shall not be made until
after the completed books are returned and when this is not always possible,
the return of the book immediately after completion shall be watched separately.
(iv) The note of every issue of a receipt book etc., in the register and its return
after completion shall be attested by the clerk maintaining the account.
(v) The books shall be issued in a serial order, the number of receipts contained
therein being noted in the register.
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