Para 9.5 — MSO

9.5 Debits and credits arising out of inter-divisional adjustments, where permissible under Article 245 of the Account Code Volume III should be set against corresponding credits and debits respectively. Ordinarily when such transactions are paired a note of agreement should be recorded in red ink by the Accountants dealing with both the Divisions against the relevant entries in the Cash Accounts. But if the number of transactions is large, a suitable register may be prescribed, in addition to facilitate proper watch over unadjusted transfers.