Central Cash Book (Cash Book of the Official Liquidator)

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....eceipt Amount Date Name of Company Particulars Number of voucher or challan Amount Number of cheque Cash Bank Cash Bank Rs.  P Rs.  P Rs.  P Rs.  P 1 2 3 4 5 6 7 8 9 10 11 12 13   Instructions for maintaining the central cash book 1. This register is common to all the liquidations ....

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....be entered as a payment under "Bank" on the Payments side and entered as a receipt under "Cash" on the Receipts side. 3. Where a cheque paid into the Reserve Bank is returned, dishonoured, the entries previously made in the account in regard to it shall be reversed by appropriate reverse entries. 4. Cash and cheques shall be remitted into the Reserve Bank under separate challans, and remitta....

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.... book and the company's cash book and the details of individual payments made shall be entered in the Dividends Paid Register. 8. Cash books shall have their pages machine numbered. As far as possible, no lines should be left blank, but if any space on a page of the cash book has to be left blank a diagonal line should be drawn to cancel the blank space, so that it may not be possible to make a....