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Maintenance of CASH BOOK (SR.3, TR10; SR.2, TR11) The following instructions should be followed in the maintenance of Cash Book: Every DDO should maintain a Cash Book in APC Form5 (Annex29). There
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How to fill out maintenance of cash book
How to fill out maintenance of cash book
01
Write the date of the transaction in the 'Date' column.
02
In the 'Description' column, write a brief explanation of the transaction.
03
Record the amount of cash received or paid in the 'Cash In' or 'Cash Out' column respectively.
04
Calculate and enter the balance after each transaction in the 'Balance' column.
05
Ensure that the totals of 'Cash In' and 'Cash Out' columns match at the end of each day.
06
Make sure to keep all supporting documents such as receipts and invoices for future reference.
Who needs maintenance of cash book?
01
Businesses of all sizes and types need to maintain a cash book to keep track of their cash transactions.
02
Accountants, bookkeepers, or finance personnel are responsible for maintaining the cash book.
03
Any individual or organization that deals with cash transactions on a regular basis should have a cash book.
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