Imprest

In the Public Work Department, individual officers are given a permanent advance of Rs. 1000/- to enable them to effect petty expenses to make payments in connection with Government work. They are authorised to make urgent payments on items such as transport charges, miscellaneous payments of materials, etc. They are supposed to keep the accounts at such expenses in a separate cash book prescribed for this purpose. Receipts are entered in red ink while expenditure items are recorded in blue ink. Every individual payment is to be supported by a proper voucher. Receipts for the expenditure exceeding Rs. 20/- should be obtained with a revenue stamp. The account of imprest is to be submitted to the divisional officer from time to time. These payments are made before auditing. It is the responsibility of the officer concerned to use that the payments are made as per rules. The holder of the imprest money is responsible for submitting detailed accounts whenever asked.

Imprest Cash Book of Imprest Cost Account


Month & Date
Voucher
Transaction
Amount of cash payment
Total Head of Account











Cash Book

The Cash Book is one of the most important account records of the department.


Following are the important features of cash book:


  •  The pages of cash book are machine numbered and certified before issue.

  • The cash book form is in two portions, one for recording particulars of receipts and the other for payments.

  • These are two columns on the payment side for recording the expenditure made in cash and by cheques.

  • Entries in cash book are made continuously.

  • Interpolation of entries, erasing of entries or cutting of or overwriting is to be avoided. Corrections are authenticated by the authorised officer only.

  • Transactions must be entered as soon as they occur and they should be in the serial order.

  • Every entry in the cash book must be concise. The date and number of voucher and the name of the work must be indicated.

  • The amount debitable or creditable to each separate work, head of account etc should be entered.

  • When cheque is drawn to replenish the chest, its number and amount should be entered on the payment side.

  • When an impress is given, it should be written in red ink in the cash book.

  • Bills paid and entered in the cash book are known as “Vouchers”. Vouchers are allotted serial numbers.

  • The cash book must be balanced on the prescribed date for closing the accounts. It is balanced by totalling all the receipts and payments and working out the balances.


FORM NO. …………..

Division. ……………….Cash Book of …………………for the amount of………….


Receipt Side
Payment Side
Payment
Classification of charges
Date of Receipt
No. of Vouchers or receipts
From whom received
Amount
Classification of receipt
Day of payment
No. of vouchers
To whom paid
Cash
Bank of Treasury

No. of Cheques
Amount