TMI BlogCentral Cash Book (Cash Book of the Official Liquidator)X X X X Extracts X X X X X X X X Extracts X X X X ..... Number Cash Rs. P. Bank Rs. P. Date Name of Company Particulars Number of voucher of challan Cash Bank Number of cheques 1 2 3 4 5 6 7 8 9 10 11 12 13 Instructions. 1. This Register is common to all the liquidations administered by the Official Liqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide and entered as a receipt under 'Cash' on the Receipts Side. 3. Where a cheque paid into the Bank is returned dishonoured, the entries previously made in the account in regard to it should be reversed by appropriate reverse entries. 4. Cash and cheques should be remitted into bank under separate chalans, and remittances in respect of each company should be made under a separate chalan. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be entered in the Dividends Paid Register. 8. Cash Books should have their pages machine numbered. As far as possible no lines should be left blank, but if any space on a page of the Cash Book has to be left blank a diagonal line should be drawn to Cancel the blank space, so that it may not be possible to make any subsequent entries therein. Interpolation of entries should be avoided, but wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement at the end of each month, after taking into account factors arising out of cheques drawn but not cashed, or remittances made but adjusted in the Bank's Books in the accounts of a different month. 10. The total of the Cash and Bank Balances of all the companies should be tallied with the balances in the Central Cash Book once every month and a certificate should be recorded in the Register ..... X X X X Extracts X X X X X X X X Extracts X X X X
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