Para 6.8.5 — CAM

6.8.5 In the non-electronic system, if any credit or debit cannot be posted in the ledger folio for want of correct account number, name, etc. it should be encircled and the word 'M' recorded against it. This will indicate that it has not been posted. Such items should then be posted in the ‘

Explanation Sheet of Differences of the Broadsheet’ with sufficient details of particulars, in the broadsheet itself, so as to enable action for their subsequent clearance without reference to the original records.