INSTRUCTIONS TO MAINTAIN THE BANK CASH SCROLL, Part 3

BY

SHAHZADI QUEEN

At branches where there are one or more authorized passing officials in addition the manager, the above instructions will apply subject to the following additions and modifications, main cash scroll of the branch will be kept by the official holding charge of cash jointly with the head cashier. Other passing officials will each maintain a separate cash scroll in a manner similar to the main cash scroll. The totals of all the cash scrolls will be carried to the main cash scroll before it is ruled off at the end of the day. Each official will enter in his scroll all cheques and debit vouchers on Bank account passed by him for payment in cash and will number them in a separate sequence of numbers indicating letters being used to distinguish the different sequences.

 Thus an accountant should number his vouchers Al, A2,etc, and the next senior official. B1, B2, etc. Credit vouchers relating to the issue of drafts.  Fixed deposit receipts,telegraphic transfers.otc, will ordinarily be entered by the official  who signs the documents or telegrams, but this rule need  not be strictly  followed provided the signing official sees that the vouchers have been signed in token of their having been entered in another official’ s scroll. As in the case of debit vouchers  a separate sequence of numbers will be maintained for each scroll, and care must be taken that all credit vouchers are distinctly numbered with their scroll numbers and signed by the official who enters them to avoid the possibility of their being entered in more than one scroll. Each official will authenticate the total of his scroll at the end of the day and hand it to the official maintaining the main cash scroll, who will retain it overnight under lock and key after incorporating the totals of all scrolls in the main cash scroll.