Para 13.6.6 — CAM

13.6.6 Every item of receipt including refunds of unspent amount that is accounted as reduction of expenditure, should be adjusted by crediting/minus debiting the challan amount to the relevant receipt/functional expenditure head of account. This will be done by affording contra debit to appropriate “Suspense” head below Major Head 8658 Suspense Account. Similarly, total of all the accepted payment items should be adjusted by minus credit to the head “8670 - Cheques and Bills”– PAO Cheques/ Departmental cheques as the case may be, by contra credit to the head “PSB Suspense”.