31
Beds
form the justification for the entries, in daily totals, in the Treasurer's Cash Book.
4. The same remarks apply to the Sub-Accountants, referred to at some length in the Treasurer's Minute, who, by the Instructions, are required to keep Cash Books. Where, as explained, their daily Receipts consist of a number of small sums of uniform amount, the existing method of dealing with them is convenient and correct, provided that in all cases the daily totals under each Head are posted in Cash Books. It is also desirable that all payments to the Bank by Sub-Accountants should be notified to the Treasurer in such form as would enable him to enter
the particulars in his Cash Book on the day they are paid into the Bank.
5. The Daily Abstract Book is fully explained in the Instructions, and its adoption and use, as therein described, are recommended. The Monthly Abstract Book is not of equal importance and may be omitted without any material alteration of the proposed system of accounts, and, similarly, the Imprest Ledgers and Subsidiary Journal are provided as possible conveniences with a view to simplifying and reducing the work in the principal Ledger and Journal. In Hong Kong the principal Ledger and Journal as described, are apparently well arranged and their retention in the present form may perhaps be permitted.
6. With regard to the Treasurer's remarks on certain Rules, separately specified, I am to offer the following
observations:-
Rule 55.