 It is the most important primary record

of financial transactions.
 It contains the record of receipt and
expenditure transactions.
 Different departments use different
forms of cash book according to
departmental requirements.
 KINDS OF CASH BOOK
 Single Column Cash Book or
Simple Cash Book
 Double Column Cash Book
 Triple / Treble Column Cash Book
 SINGLE COLUMN CASH BOOK

Dr. Receipts Payments

Cr.
Date Particulars V.No. L. Amount Date Particulars V.No. L. Amount
F F
DOUBLE OR TWO COLUMN CASH
BOOK
Dr. Receipts Payments
Cr.
Date Parti V. L Discount Cash Date V. L. Parti Discount Cash
culars N . N F culars
F
 TREBLE COLUMN OR THREE
COLUMN CASH BOOK
Dr. Receipts Payments Cr.

Date Particulars V L Discount Cash Bank Date V L Particulars Discount Cash Bank
. . . .
N F N F
 FORMS OF GOVERNMENT
GENERAL CASH BOOK
(P.F.R. FORM 1)
(Referred to in P.F.R. 2.2)
OFFICE OF ________ CASH BOOK MONTH ________19
Receipts
Left hand page.
Date No. of Parti Pay Allwoan Contingencies Miscell Total Classific
Receipt Culars Ces aneous ation
where In recoupment Advance
necessary of permanent payments
advance
 FORMS OF GOVERNMENT
GENERAL CASH BOOK
(P.F.R. FORM 1)(Referred to in P.F.R. 2.2)
OFFICE OF ________ CASH BOOK MONTH ________19
Right hand page. Payments

Date Sub- Parti Pay Allwoan Contingencies Miscella Total Classific

vouchers Culars ces neous ation
Nos. Out of Out of money
permanent drawn in
advance anticipation
of payment
 FORM A.I. GENERAL CASH BOOK

FORM A.I.
CASH BOOK
(See rule,6)
INCOME

Particulars of Receipts
Remittances to
Treasury
No. of receipt or

Name of payee Bank/Post Office

Daily Total
Amount
No. and
challan

date of
Date

Challan Amount
e of payee
FORM A.I.

f Vouchers
(See rule,6)

f Cheques
EXPENDITURE

culars of Payment

unt

Total

ng Balance
GENERAL
FORM A.I. GENERAL CASH BOOK

ls of the
rman/DDO
Every entry whether a receipt or expenditure
gives a brief description of the nature of
transaction like:
i. From where received or to whom paid.
ii. Amount involved.
iii. Head of Classification.
iv. Date of occurrence of transaction.
PAYMENTS
a. Payment is drawn by the DDO.
b. For pay purposes every gazetted officer is
DDO.
c. Pay and allowances of non-gazetted
employees and expenditure on purchases
are drawn through contingent bills.
 Handling of cash and
recording of transactions
connected therewith:
General Rules of Cash Handling

1 Maintenance of record of receipts and

payments in relevant accounts.
2 Maintain correctness of accounts.

3 Private cash or accounts should not be

mixed up with public cash or accounts.
4 Accounts should be maintained in prescribed
manner as prescribed by the Auditor General
of Pakistan.
5 Government dues should not pass through
the hands of departmental officers
unnecessarily moneys should be deposited
directly by the person who tenders such money.
6 Cash book must be maintained properly in
Form TR 4.
7 Before opening, number of pages should
be counted and a certificate recorded on 1 st
page.

8 All monetary transactions should be

entered in cash book immediately.

9 All transactions should be attested by

head of office or by any authorized officer.

10 Cash book should be closed regularly /daily.

11 Totals should be initialed by the head of the
office or authorized officer other than writer o
the cash book.
12 Totals should be initialed by the head of the
office or authorized officer.
13 Cash balance should be verified at frequent
intervals
14 At monthly closing the physical cash balance
should be counted by head of the office or
authorized officer and matched with the book
balance and a certificate recorded in the cash
book, which should be signed and dated
15 Cash in hand should be recorded in figures as
well as in words.
16 Cash in hand should also be analyzed
(bringing out the age analysis of balance)

17 Over-writing should be avoid

18 Error should be corrected by drawing the pen

through the incorrect entry and inserting a
new entry in red ink in between the lines.

19 Correction should be initialed.

20 Entries of deposit of money in bank / treasury
should be compared by head of the office
or authorized officer with the treasury
receipt / chalan of bank.

21 Reconciliation with the bank / treasury be

conducted monthly.

22 If an official has to handle non-government

money in his official capacity, if should be kept
in separate chest and books.
23 BS-I to BS-3 should not be deputed to carry the
cash, but it if is unavoidable, senior man of
reliable character should be put on the job.

24 In case of large amount, police guards should

be procured.

25 The cashier’s messengers should be provided

official transport if possible.
• schedule of payments from the Accounts
Section of DAO for Reconciliation of
Expenditure incurred
• Necessary certificate required to be given at
the end of each Month to the effect that the
entries compared with the copy of Treasury
schedules and that the amounts withdrawn
found tallying and recorded under the
signature of DDO
• Necessary certificate required to be given at the
end of each Month to the effect that the entries
compared with the copy of Treasury schedules and
that the amounts withdrawn found tallying and
recorded under the signature of DAO / DDO
• schedule of payments from the Accounts Section
for Reconciliation of Expenditure incurred