Para 11.15 — MSO

11.15 The balances under the cash remittance heads are composed of credits unadjusted by debits, and debits unadjusted by credits. The details of these unadjusted items should be extracted from the Remittance Register (Form 26) and the extract should show the month to which each item belongs. The net balance of each class of remittances should agree with the balance of the corresponding Ledger head.