560
amily
received, and it seems to be quite sufficient that the to-
tal number and value should be entered each day in a dai.
summary or cash book rather than that a cash book should
be kept showing each datait fee of 25 cents in detail.
Instances of this nature could be
multiplied.
The various receiving Departments
pay their collections to the Bank some daily some every
few days, according to the amount in hand.
The receipt from the Bank for the
amount lodged is sent to the Treasury and the Treasurer
furnishes the Head of the Department with an acknowledge-
ment for the Bank receipt.
At the time that the Treasurer gets
the Bank receipt he does not know the various heads of
service between which the amount has to be divided and
he therefore makes no immediate entry in his cash book.
He however, keeps a subsidiary book in which he posts
from day to day the totals of all sums paid to the bank
both by himself and the various departments and also all
cheques he draws, so that he is in a position to know
exactly how his Babk account stands. On the last evening
of each month each Department furnishes the Treasurer
with a certificate of the total sums paid to the bank
for the month and the Heads of service to which they
should be posted. These are entered in the cash book and
abstracted in Journal form in the same way as the Trea-
sury collections. It may be objected to this system
that the Treasurer's cash book does not show during
the month, but only on the last day of the month, how
account with the Bank stands. If this objection is taken
· it could be got over by each Head of Department sending
to the Treasurer a detail of the Heads of services with
each
his
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