Para 12.49 — MSO

POSTING OF ACCOUNTS 12.49 On receipt of the schedules and vouchers the cards should be arranged for posting in the order of subscribers in the fund schedules. The following items in the schedules require special treatment and should be segregated and noted in the relevant forms as indicated below:-

(i) The amount of withdrawal appearing in a voucher should be entered in red ink in the schedule in the relevant column against the proper account number. If there is no schedule, one should be prepared and the voucher attached to it. After posting, the voucher should be clipped or pinned to the ledger card.

(ii) Subscriptions from a subscribers transferred from another district within the same department should be noted in a Green Tracing Slip (Form No. 41).

(iii) First subscription when a subscriber resumes membership of the Fund after a break should also be noted in a Green Tracing Slip (Form No. 41).

(iv) When a wrong account number has been quoted in the schedule or the schedule contains insufficient information and the cards are found wanting the necessary particulars should also be noted in a Green Tracing Slip (Form No. 41).

(v) Surplus cards in a district pad in respect of which no transactions have appeared in the schedules

(vi) Subscriptions and withdrawals of a subscriber temporarily transferred from another department should be noted in a Pink Transfer List (Form No. 43). A separate list should be used for each parent department. The relevant entry in the schedule should be encircled in red ink.

NOTE:-In every case, where a tracing slip has been prepared the fact of its preparation should be noted against the entry in the schedule.