Para 5.13 — MSO (A&E)
Original Rule Text
5.13 The month's total payments are also to be posted as a minus entry in the Departmental Classified Abstract (Payment) against the Suspense Head 'Departmental Adjusting Account' of the Department. This will set off the amount adjusted by D. H./Book section against this head. Similarly the total shown in the receipt schedule is posted as minus entry under the suspense Head "Departmental Adjusting Account" in the Departmental Classified Abstract (Receipts). This will respond to the adjustment made by Book/D.H. section under the head.
What This Means
The month's total payments are posted as a minus (negative) entry in the Departmental Classified Abstract under the suspense head 'Departmental Adjusting Account.' This minus entry offsets the amounts already adjusted by the Book/Detail Head section against this suspense head. The same treatment applies to receipt totals. This ensures that the suspense account properly balances out after all adjustments are complete.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly payment totals are posted as minus entries under 'Departmental Adjusting Account'
- 2This offset balances against amounts adjusted by the D.H./Book section
- 3Receipt schedule totals are similarly posted as minus entries under the same suspense head
- 4The mechanism ensures the Departmental Adjusting Account clears out properly each month
- 5Both payment and receipt sides use this suspense-clearing technique
Practical Example
The D.H./Book section has provisionally adjusted Rs. 2 crore under the 'Departmental Adjusting Account' suspense for the Education Department during the month. When the Education compilation section completes its Departmental Classified Abstract, it posts -Rs. 2 crore (minus entry) under the same suspense head. The two entries cancel out, confirming that all transactions have been properly classified and no items remain in suspense.
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 'Departmental Adjusting Account'?▼
Why are the entries posted as 'minus'?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.