Para 12.52 — MSO (A&E)
Original Rule Text
12.52 Simultaneously with the posting of ledger cards an Audit Sheet Form No. 47 should be prepared on a blank paper which should be fed into the machine at such a position relative to the Audit Sheet that a space of about an inch and half is left on the paper to the left of the card. This space should not be covered by carbon and should be utilised for noting the account numbers of the subscribers.
What This Means
While posting ledger cards on the front-feed machine, the Machinist simultaneously prepares an Audit Sheet (Form 47) on a blank paper fed alongside the card. The paper is positioned so that about one-and-a-half inches of space is left on the left side, which is not covered by carbon paper. This uncarboned space is used to manually write the account numbers of subscribers, creating a parallel record that links each posting to its subscriber for audit purposes.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit Sheet (Form 47) is prepared simultaneously with ledger card posting
- 2Blank paper is positioned alongside the card in the machine
- 31.5-inch uncarboned space on the left is reserved for writing account numbers
- 4This creates an audit trail linking each machine posting to the specific subscriber
- 5The Audit Sheet is essential for later proving of accounts
Practical Example
The Machinist feeds a blank paper into the front-feed machine alongside the ledger card, positioning it so that 1.5 inches on the left side are free of carbon. As he posts Subscriber No. 1234's transactions, the machine automatically prints the amounts on the Audit Sheet, and he manually writes '1234' in the uncarboned left margin. This way, when the Audit Sheet is later used for proving, each line of figures can be traced back to the specific subscriber.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the left margin kept free of carbon?▼
How does the Audit Sheet help in proving accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.