3

balance of which should show the

total amount

of money

of every description for which the Accountant is

answerable in

his public

capacity.

5. Such a Cash Book is expressly required by Section

50

of the

"Model Financial Instructions

which were sent

to you

in

676

my

Circular Despatch

of the 25th Feb. 1889,

but I gather

that no written

rules exist

for the guidance of the Post Office

as regards bookkeeping and dealing with cash

balances, as

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