Single-entry (cash basis) is adequate for recording government transactions where the concern is accountability for receipts and disbursements. Double-entry is used specifically for running-balance accounts (Debt, Deposits, Advances, Remittances) where there are ongoing obligations to repay or recover. The Journal and Ledger provide a scientific verification mechanism to ensure the closing balance under these heads is accurate.
Source: GAR Rule 18
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.