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        Companies Law

        Form No. 142C - Company's Cash Book

        Company Court Rules, 1959
        Chapter 01

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        Company Cash Book rules require separate per company cash books with voucher posting and monthly central reconciliation. Form No. 142C requires a separate Cash Book for each company in liquidation, with receipts, payments and cash/bank columns. Entries must be posted from that company's receipts and vouchers, the relevant head of account shown in the particulars for General Ledger posting, Central Cash Book rules for bank and cash columns applied, and totals reconciled with the Central Cash Book monthly.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Company Cash Book rules require separate per company cash books with voucher posting and monthly central reconciliation.

                              Form No. 142C requires a separate Cash Book for each company in liquidation, with receipts, payments and cash/bank columns. Entries must be posted from that company's receipts and vouchers, the relevant head of account shown in the particulars for General Ledger posting, Central Cash Book rules for bank and cash columns applied, and totals reconciled with the Central Cash Book monthly.


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