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and all stores will be debited to the works for which they have been employed and not as hitherto to some arbitrary head of expenditure.
31. At the end of the financial year when all the Crown Agents Accounts have been received and the charges debited, the store account will be balanced. If the stores issued exceed the stores bought then there will be a balance creditor which will represent the value of stores purchased in previous years and used in the current year. This balance may be dealt with as the Government may direct.
32. If on the other hand the stores purchased exceed the stores issued there will be a balance debtor. This will be represented by an addition to Stock and will form an asset available for the reduction of future expenditure which will be accounted for in due season.
33. The stock in hand should be verified annually by a complete stock taking conducted by the Local Auditor. With all care, discrepancies are sure to be found which should be reported to Government with a view to the Accounts being adjusted as may be ordered.
34. The Books and forms required are:-
1. Receipt Notes.
2. Issue Notes.
3. Bill Book.
4. Store Journal.
5. Store Ledger.
6. Stock Book.
7. Prime Cost Book.
8. Impost Account Book.
35. The store accounts can be best understood by regarding the Storekeeper as an Agent conducting an independent business to whom goods are consigned on account and by whom they are sold to various customers, namely the works conducted by the Department.
26. The receipt note is made out by the Engineer and authorises the Storekeeper to receive stores from merchants
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