A Detail Book records item-by-item entries for Debt, Deposit, and Remittance heads — accounts where the government has ongoing obligations (like provident fund deposits, security deposits, suspense balances). Since these are running balances (not annual totals), a detail book tracking individual credits and debits is essential to know the exact outstanding balance under each head.
Source: GAR Rule 15
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.