Para 12.45 — MSO (A&E)
Original Rule Text
12.45 As the entries relating to ledger card are posted in the balance compilation statement, the Machinist
- LEDGER CARDS
should see with reference to the cross totaliser that the closing balance as given by the machine agrees with the closing balance already worked out in the ledger card and that the cross totaliser is cleared as soon as the entry is made in the closing balance column.
What This Means
When posting entries from ledger cards into the balance compilation statement, the Machinist must verify that the closing balance produced by the machine matches the closing balance already calculated on the ledger card. The cross totaliser should clear to zero after posting the closing balance, confirming accuracy. If it does not clear, the posting contains an error that must be identified and corrected.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Machine-generated closing balance must match the pre-calculated balance on the ledger card
- 2Cross totaliser must clear (reach zero) after posting the closing balance entry
- 3Any discrepancy indicates a posting error that must be resolved immediately
- 4This is a critical accuracy check during annual balance compilation
Practical Example
The Machinist is posting Subscriber No. 7890's data into the balance compilation. The ledger card shows a closing balance of Rs. 3,45,670. After posting, the cross totaliser does not clear — it shows a difference of Rs. 500. The Machinist reviews the entries and discovers a subscription of Rs. 500 was accidentally skipped. After correcting the entry, the totaliser clears, confirming the balance is now accurate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does it mean when the cross totaliser 'clears'?▼
What should be done if the totaliser does not clear?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.