Running Bond Account for B-1 Bonds: maintain separate debit and credit entries, record opening balance and surety details for compliance. Prescribes the format and rules for a Running Bond Account for a B-1 Bond: record consolidated bond number and amount, surety or security details, and surety address; use columns for date, particulars, credit, debit, balance, remarks and exporter signature; enter an Opening Balance equal to the bond amount on execution. Debit entries arise on Block Transfer and on issuing provisional debit certificates or exports; credit entries must follow prescribed instructions, with debit and credit on separate lines to ensure accurate ledger and compliance.