Para 12.48 — Ledger cards for each department must be organized
Original Rule Text
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.
# POSTING OF ACCOUNTS
What This Means
Ledger cards for each department must be organized into six specific pads: Settlement Account, Transfer, Discontinued Subscribers, Closed Accounts, Suspense, and District pads. Each pad serves a distinct purpose — for example, the Suspense pad holds cards with no current-month transactions and must be emptied after monthly posting by pairing cards against green tracing slips. This arrangement should only be disturbed during annual closing when all cards are rearranged in consecutive serial order of account numbers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Six pads: Settlement Account, Transfer, Discontinued Subscribers, Closed Accounts, Suspense, and District
- 2Suspense pad is temporary — opened each month and cleared after posting/proving
- 3District pads follow the order of Treasuries in the Detail Book
- 4Closed Accounts and Discontinued Subscribers pads are arranged by serial number
- 5Card arrangement is disrupted only during annual closing for serial-order sorting
Practical Example
In the AG office handling the Health Department's GPF, the record clerk maintains six pads. When posting October accounts, Subscriber No. 2345's card shows no transactions in Allahabad district — it goes into the Suspense pad. A green tracing slip (Form 41) is found showing the subscriber transferred to Varanasi. The card is paired with the slip, the subscriber's new district is noted, and the card is moved to the Varanasi district pad. By month-end, the Suspense pad is empty.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Suspense pad and why must it be cleared each month?▼
Why is the card arrangement disrupted during annual closing?▼
What are PAO Account and Settlement Account transactions treated as?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.