Para 12.48 — MSO

12.48 The ledger cards of each department should be kept in pads arranged in the following manner:-

(i) "Settlement Account" pad for cards involving PAOs Account/Settlement Account transactions.

(ii) "Transfer" pad for cards of subscribers who have been transferred temporarily to another department within the same Account Circle.

(iii) "Discontinued Subscribers" pad for cards pertaining to subscribers who have discontinued their subscription due to non-drawal of pay or leave salary. The cards in this pad should be arranged according to serial number.

(iv) "Closed Accounts" pad for cards pertaining to subscribers whose accounts have been finally closed. The cards in this pad should be arranged in serial order.

(v) "Suspense' pad for cards in which no transactions appear during the month under posting in the district in which the accounts were operated hitherto. This pad should be opened each month for the duration of the monthly posting and proving of accounts. The cards in this pad should be paired against the items in the green tracing slips, Form No. 41. When the cards have been so paired and the accounts for the months posted and proved, no card should ordinarily be left in this pad.

(vi) "District' pads for all the live cards other than those detailed at items

(i) and

(v) above. A separate pad should be kept for each district and the various pads should be kept in the order in which the Treasuries appear in Detail Book.

The above mentioned arrangement of ledger cards should not be disturbed except at the time of annual closing of accounts, when all the cards of a department should be arranged in the consecutive serial order of account numbers irrespective of the Treasury/District of operation.