Para 5.14 — MSO

5.14 When an item of receipt or expenditure which is properly adjustable in the Abstract of one department appears in the treasury schedule pertaining to another department or head of account, the accountant dealing with the schedule should classify the amount under the detailed suspense head opened in the accounts for the provisional adjustment of the treasury transactions of the department which must finally receive the credit or debit. The accountant should then send an intimation of the transaction on a Suspense Slip in Form 3 supported by the vouchers or extracts from vouchers, to the departmental accountant of the adjusting department. On receipt, the deductions from the vouchers and posted in the 'Deduction Sheet'. latter should deal with the slips and the vouchers in the same way as if they had come to him with the departmental schedules of a treasury.