Postal Manual Vol. VIII - India Post

(2) The monthly receipts and disbursements will be obtained in the following manner :-
(a) In the case of head office – Take the head office summary, and add together (i) the
totals of receipts, and (ii) the totals of payments, for the month, after excluding from
those totals drawings from, and remittances to, the treasury and such transfers of cash
from or to other head offices as have been made for the purpose of replenishing the
funds of the head office in question or of disposing of its surplus collections.
(b) In the case of sub-office. – Take the copy of the sub-office account, and add together (i)
the monthly totals of all the columns under the head of receipts, and (ii) the monthly
totals of the columns under the head of payments, with the exception of the totals of the
columns showinig the postage due on articles of the letter mail received for delivery
and returned undelivered, the drawings from, and remittances to, the treasury, ad
remittances from and to the head office or other sub-offices.
NOTE – If however, the sub-office is a cash office, remittances from or to other sub-offices must be
taken into account.
From the figures showing the monthly receipts and disbursements thus arrived at, deduct the total
amounts, shown under the heads of “receipts” and “payments’ respectively, in the abstracts of the
transactions of branch offices for the same month, after excluding from those amounts the postage
due on articles of the letter mail received for delivery and returned undelivered, the direct drawings
from and remittances to, the treasuty (if any), and remittances from and to the account office. To
the balance of receipts and the total amount shown in the abstracts as remitted to the account
office, and to the balance of disbursements add the total amount shown in the abstracts as received
from the account office.
(c) In the case of a branch office. – Take the B.O. account for the month and note down the
amounts shown under the heads of ‘receipts’ and ‘payments’, after excluding from
those amounts the postage due on articles of the letter mail received for delivery and
returned undelivered, the direct drawings from, and remittances to, the treasury (if any),
and remittances from and to the account office.
NOTE.- It is intended, that the calculation of the average receipts and disbursements, for the purpose
of this rule should be based on the actual cash transactions of the office and, therefore, items such as
payments on account of Land and Miscellaneous Revenue money orders, which are adjusted by book debit,
should be excluded from the calculation.
(3) With the data mentioned in paragraph (1) of this rule, the principles stated in the two
preceeding rules can, in ordinary cases, be applied without difficulty in fixing the minimum and
maximum cash balances of any office. In special cases, however where a suitable maximum cash
balance cannot be fixed on those data, the Postmaster-General may fix the maximum cash balance
on such data and in such a way, as the circumstances of the case demand. For instance, in the case
of an office the receipts of which are largely in excess of the payments, which makes its daily
remittance to the treasury, head office, or cash office at noon, and where heavy postal collections
are made after that hour, while the payments are made chiefly in the morning , the average net
receipts between the hour at which the remittance for the day is made and the close of the day
would probably make a suitable maximum cash balance.
(4) The following are a few examples or ordinary cases :-
I. Cases in which the receipts are greater than the payments