Para 12.41 — MSO (A&E)
Original Rule Text
12.41 The posting in the ledger cards of items appearing in the departmental inward register should made in the ordinary way without their being brought on to the Master Card as such figures are not necessary for purposes of agreement with the Detail Book figures of the departments concerned. The Examiner or the Accountant, as the Accountant General may decide, should examine that all the items have been posted, so that no difficulty is experienced in the quarterly agreement of balances (vide paragraph 12.43).
# POSTING AND CHECK OF LEDGER CARDS
_12.42
(i) At the time of posting accounts, the Machinist should keep before him a typed or printed list in the following form:-_
<table><tr><td>_________________________________________________ District Irregular Non-recovery Reasons for Remarks Subscription of irregular non-credits Or refunds recovery of Advances _________________________________________________</td></tr></table>
In the course of posting, as he comes across an item open to objection for one reason or another he should simply jot down in the list the number of the ledger card concerned under the particular column affected. These lists should be made by the groups of districts according to the grouping made for the purpose of distribution of work among the Accountants and Clerk.
(ii) When the posting work is completed, all Fund schedules and the Ledger Cards should be made over to the Accountants for check of postings together with the lists mentioned in clause
(i) above. Accountants/Clerks will take further action in respect of the irregularities noted.
- ANNUAL CLOSING
- QUARTERLY VERIFICATIONS
What This Means
Items from the departmental inward register should be posted to ledger cards normally but are not carried to the Master Card since they are not needed for agreement with Detail Book figures. The Examiner or Accountant must verify that all such items have been posted so that the quarterly balance verification (Para 12.43) goes smoothly. Additionally, during posting, the Machinist must maintain a list tracking irregularities such as non-recovery of subscriptions, noting the ledger card number under the appropriate column for follow-up by Accountants.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Departmental inward register items are posted to ledger cards but NOT to the Master Card
- 2The Examiner or Accountant must confirm all items are posted before quarterly verification
- 3The Machinist maintains an irregularity list (by district groups) during posting
- 4Irregularities include non-recovery of advances, irregular subscriptions, or missing credits
- 5After posting, schedules and ledger cards are handed to Accountants for checking and follow-up
Practical Example
While posting September accounts, the Machinist notices that Subscriber No. 3287 has no subscription deducted for two consecutive months. He jots down '3287' under the 'Non-recovery' column on his irregularity list for Kanpur district. After completing all postings, he hands the list along with the schedules and cards to the Accountant handling Kanpur, who then issues an objection to the Drawing Officer asking why the subscription was not recovered.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are inward register items not carried to the Master Card?▼
What types of irregularities does the Machinist note during posting?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.