Para 12.47 — MSO (A&E)
Original Rule Text
12.47 The instructions in Paragraphs 12.32 to 12.37, 12.39, 12.40, 12.42 and 12.44 to 12.46 apply, mutatis mutandis, also to the accounts compiled by the front-feed accounting machines subject to the modifications detailed in the following paragraphs.
What This Means
The instructions for provident fund compilation using back-feed machines (Paras 12.32 to 12.37, 12.39, 12.40, 12.42, and 12.44 to 12.46) also apply to front-feed accounting machines with necessary adaptations. The fundamental principles of posting, verification, and proving remain the same; only the specific mechanical procedures differ as detailed in subsequent paragraphs.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Front-feed machine procedures follow the same principles as back-feed machine procedures
- 2The phrase 'mutatis mutandis' means the rules apply with necessary modifications
- 3Specific modifications for front-feed machines are detailed in paragraphs that follow
- 4Core principles of accuracy checking, Master Card proving, and annual closing remain unchanged
Practical Example
An AG office that recently switched from back-feed to front-feed accounting machines applies the same rules for quarterly verification and Master Card reconciliation. The Machinist still proves district totals against covering schedules and carries figures to the Master Card, but the physical card-feeding process and some form layouts differ as specified in Paras 12.48 onwards.
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 'mutatis mutandis' mean in this context?▼
Do front-feed machines require different forms or verification procedures?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.