oy 
H. Accounts and Bookkeeping. 
314. Every entry in the accounts will be supported 
by a voucher containing full particulars of the item 
or items to which it relates. 
815. The Treasurer will keep in his office the follow- 
ing principal books of account :—Cash Book, Abstract 
Book, Journal, and Ledger ; together with such sub- 
sidiary books as may be necessary. 
316. In the Cash Book will be entered all cash 
transactions as they occur. The entries will be 
numbered consecutively, on each side of the book, in 
the order of the receipts or payments, and correspond- 
ing numbers will be affixed to the supporting vouchers. 
The Cash Book will be balanced at the close of each 
day, and the balance shown compared with the cash 
in hand. If the balances do not agree, the discrepancy 
will forthwith be investigated by the Treasurer. If 
they agree, a certificate will be filled in by the officer 
in charge of the Cash Book, showing the opening cash 
and bank balances, the receipts and payments for the 
day, and the closing balances. This certificate will 
be countersigned by the Treasurer and sent to the 
Colonial Secretary next morning, or as often as may 
be prescribed by the Governor. 
817. Every sub-accountant will keep a cash book, 
In which he will enter all sums of money received or 
paid by him as a public officer, for whatever service, 
Whether they form a part of the colonial revenue or 
hot. He will balance his cash book weekly at least 
and check the balance with the money in his hands. 
Officers having large financial responsibility will be 
fequired to balance their cash books daily. 
+318. Every sub-accountant will send his cash book 
or ga certified transcript or summary of it to the 
Treasurer immediately after the close of each month, 
&ccompanied by the necessary supporting vouchers.