CHAPTER VI – ACCOUNTS TO BE KEPT IN FOREST OFFICES

A. Cash Book
1) General
2) Cancelled, Lost or Lapsed cheque
3) Closing and Balancing
B. Register of Cheques Drawn
C. Works Accounts
1) Muster Rolls
2) Measurement Books
D. Store Accounts
E. Contractors’ and Disbursers’ Ledgers
F. Closing of Accounts of the Year
G. Correction of errors
H. Subsidiary Accounts of Commercial Undertakings
A – CASH BOOK

I – General

256.
Officers authorised to receive or disburse Govt. money should keep Cash book in Form FA 1
containing entries of all money transactions and book transfers permissible under Article 260.

257.
Items of revenue must be detailed fully.
Classification of receipt/charges should be given in column “Head of Service”.

258
Cheque for replenishment of cash chest – once the cash is received, entry should be made as
receipt.

259
A cheque drawn to make payment should be entered simultaneously on both sides of the cash
book.

260
All book transfers should be entered simultaneously on both sides of the cash book as “Book
transfers” on one side and debit to expenditure head/credit to revenue head on other side.

261
Pay and allowances of Forest officers & their establishments should be entered in cash book
under the head “Establishment”.

II – Cancelled, Lost or Lapsed Cheques

262
On cancellation of a cheque –
- Amount should be accounted for on creditor side as cancelled cheque and
- Entry on debtor side should be –
- if not replaced immediately – amount should be written back as cash recovery of a service
payment.
- If replaced by fresh cheque – should be shown as “Forest remittance”.

263
A lost cheque should be treated as cancelled cheque.

264
A lapsed / time expired cheque should also be treated as cancelled cheque.

3 – Closing & Balancing

265
Excess/ deficiency found on monthly closing of cash book should be entered in cash book on
debtor/creditor side.

266
Officers subordinate to Div. officer should close their books on 27th of each month except
March (31st). The Div. officer closes his account on last day of each month and for March he
keeps account open until he receives accounts of his subordinate officers.
B – REGISTER OF CHEQUES DRAWN

267
Monthly register of cheque drawn is kept in form FA 2.

C – WORKS ACCOUNTS

1 – Muster Roll

268
Form for keeping muster roll for work executed by labourers is prescribed by Govt. in
consultation with AG.

2 – Measurement books

269
Measurement as prescribed by Govt. (in consultation with AG) is to be maintained for work
done except for –
- Lumpsum contract
- Supplies made by a contractor

3 – Register of works

270
Register of Works containing –
- List of sanctioned works and
- Detailed record of expenditure of each work
Should be kept in form FA 3.
D – STORES ACCOUNTS

271. Form for keeping account of stores (building materials, house fittings, etc.) for general
purpose is determined by Govt. in consultation with AG.
E – CONTRACTORS’& DISBURSERS’ LEDGER - 272-6

272. Accounts of all payment made to disbursers and contractors (on debtor side) and
Amount of all bills passed to their credit and sum repaid by them in cash (creditor side) should
be entered in form FA 4.

273
One account for each disburser.
Separate account for each contractor for each work.

274
Items under “Forest Advances” & “Works advances” to be posted to Dr. side at once.
When work is done by contractor and the voucher submitted, the amount of the voucher is set
off against the amount advanced to the contractor/disburser (on cr. Side)

275
Each CoDLe account to be balanced on last day of each month.

276
Pages of ledger to be numbered consecutively and its index to be prepared.
All accounts to be assigned consecutive numbers.
F – CLOSING OF THE ACCOUNTS OF THE YEAR

277
Accounts of March is kept open till 20th of May for -
Transfer entries for error rectification and Settlement of outstandings.
G – CORRECTION OF ERRORS

278
Correction of head classification of an item –
- If discovered before end of month – mistake to be penned through and correction in red ink
to be inserted – Disbursing officer should initial such corrections with date.
- If discovered after close of monthly account but before accounts of March supplementary are
closed – fresh entry should be made in current cash book.
- If discovered after accounts for March supplementary has been closed and despatched to AG
– send letter to AG who will in turn deal with according to rules in Vol IV and advise Forest
officer the correction if any to be made by him in his accounts.
- If formal correction is not permissible – a suitable note (in red ink) to be made in all accounts
concerned.

Note –
Error affecting only revenue/ expenditure (service) heads and involving amount upto ` 10 need
not be formally corrected.
All corrections made in cash book should be made alongwith remarks (in red ink) against
original entry with reference to the correcting entry.
Correction entry should be made only on orders of the Div. officer in form of Transfer Entry
Memo.
H – SUBSIDIARY ACCOUNTS OF COMMERCIAL UNDERTAKINGS
279
Form for keeping subsidiary accounts for commercial activities is settled by the govt. in
consultation with the AG.