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It explains that existing duties for officers and staff are not changed, while rules are simplified through updated cash book structure, adjustment/non-cash recording, and discontinued revenue cash book sub-division practice. 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\u003Cbr>2000 Copies  \u003Cbr>1986  \u003Cbr>800 Copies  \u003Cbr>1987  \u003Cbr>Second Edition  \u003Cbr>1000 Copies  \u003Cbr>1998  \u003Cbr>Third Edition  \u003Cbr>1000 Copies  \u003Cbr>2006  \u003Cbr>Fourth Edition  \u003Cbr>Fifth Edition  \u003Cbr>2009  \u003Cbr>Laser Typesetting &Offset Printing by:  \u003Cbr>PRAGATI ART PRESS,  \u003Cbr>Near Railway Double Phatak Jat College Road,  \u003Cbr>HISAR-125001Ph.:01662-233262   |\n| --- |\n\n2  \n\n| INTRODUCTION  \u003Cbr>The Accounting Systems and Procedures being followed by the  \u003Cbr>Board in the area of Cash and Bank,age-old as they are,have withstood  \u003Cbr>the test of time.A review thereof reveals that they are,by and large,  \u003Cbr>well founded,well established and have adequate inbuilt mechanism  \u003Cbr>for internal controls.The Electricity (Supply)(Annual Accounts)Rules,  \u003Cbr>1985 which have been framed by the Govt.of India to put the accounts  \u003Cbr>of SEBs on commercial lines,do not envisage any substantive change  \u003Cbr>in this area.Nevertheless,M/S A F Ferguson &Co.,who have been  \u003Cbr>engaged as Consultants for implementation of Commercial Accounting  \u003Cbr>Systems and Procedures in the Board,have examined the Rules,  \u003Cbr>Regulations and Procedures presently in vogue in this area with a view  \u003Cbr>to simplifying and improving them.They have prepared an accounting  \u003Cbr>Manual on Cash and Bank.This Manual was discussed with the field  \u003Cbr>officers and officers on Finance,Account and Audit Wings of the Board  \u003Cbr>and an exposure of the changes introduced by the Manual was given in  \u003Cbr>the Training Seminars held at Patiala,Ludhiana,Bhatinda,Jalandhar,  \u003Cbr>Ropar and Talwara.The Manual has been finalised taking into  \u003Cbr>consideration the feedback received from the officers and participants  \u003Cbr>in the Seminars.  \u003Cbr>The Manual supersedes relevant rules and procedures already  \u003Cbr>prevalent in this area in the Board.The Manual does not contemplate   |\n| --- |\n\nany change in the existing duties/responsibilities of the officers as alsoof the staff of the Board in regard to handling and custody of cash andits accounting.  \nThe Manual has been approved in terms of the decision takenby the Board in its 14/85 meeting held at Chandigarh.Chief AccountsOfficer has been authorised to amend,modify and issue clarificationsas may be necessary,with respect to the Manual within the frameworkof the Rules issued by the Govt.of India.  \nCo-operation received from the financial Adviser and the officerson Accounts,Audit &Finance Wings and in the field in finalising thisManual and the work done by the officers of the Commercial AccountingCell of the Board in this behaif are gratefully acknowledge.Suggestionsfor improvement will be welcomed and may be sent to CAO/CommercialAccounting Cell Patiala.  \nJATINDER GOYAL,  \nChief Accounts Officer,  \nP.S.E.B.,Patiala  \n-4  \n\n| Preface to The Fifth Edition  \u003Cbr>The Manual was first published in 1986 and its revised Edition was  \u003Cbr>issued during 1987&1998 incorporating the change/modifications made up to  \u003Cbr>31-1-1986,31-3-98&31-7-06 respectively.The fifth(Revised)Edition has gone  \u003Cbr>out of stock.The Change/modifications made up to 31-3-09 have been  \u003Cbr>incorporated in this Edition of Cash &Bank Manual for quidance of Board  \u003Cbr>Empioyees.  \u003Cbr>Ifeel immense pleasure in bringing out this fifth Edition(2009).Readers  \u003Cbr>are requested not to hesitate in bringing out the defects/discrepancies,if any,  \u003Cbr>to the notice of CAOWM8G Section for consideration and making necessary  \u003Cbr>rectification.  \u003Cbr>JATINDER GOYAL  \u003Cbr>Dated:31-03-09  \u003Cbr>Chief Accounts Officer,  \u003Cbr>P.S.E.B.,Patiala   |\n| --- |\n\n5  \n\n| SALIENT FEATURES  \u003Cbr>1.  \u003Cbr>Cash Book is basically a record of cash transactions only.The Cash  \u003Cbr>Book maintained in the Board,however,contains,in addition,some  \u003Cbr>adjustments/non-cash transactions merged with cash transactions.  \u003Cbr>Instead of passing a Journal Voucher/TEO for adjustments ma","cbCaik5CGUWyImKE","https://ap.wps.com/l/cbCaik5CGUWyImKE","pdf",20686417,104,"English","# Introduction\n# Preface to The Fifth Edition\n# Salient Features","[{\"question\":\"What is the purpose of the Cash and Bank accounting manual for P.S.E.B.?\",\"answer\":\"It reviews existing cash and bank accounting systems and procedures and simplifies and improves them while relying on internal controls already built into current practices.\"},{\"question\":\"How does the manual change the Cash Book treatment of adjustments and non-cash transactions?\",\"answer\":\"It adds a separate adjustment column on both receipt and payment sides, so only cash receipts and payments go into cash columns, while recoveries/deductions from payment vouchers are recorded in the adjustment column.\"},{\"question\":\"What reconciliation and banking procedures are specified in the manual?\",\"answer\":\"It specifies a procedure for reconciling collection bank accounts deposited by offices to help detect delays in cheque realization and delays in transferring amounts to the board’s main account, and provides a separate reconciliation procedure for remittances into bank through computer.\"}]","Commercial Accounting SystemsVol.IV - Cash and Bank Manual - 5th Edition (2009) | PDF",262]