37 
subsidiary Journal for the month will then be posted 
Into the Abstract Book; the expenditure credits, in 
respect of over debits in the current year, will be 
deducted from the expenditure, and the revenue 
debits, in respect of over credits in the current year, 
from the revenue. The resulting totals will be 
entered in the Abstract Book and the totals for each 
ledger account will be posted in the principal 
Journal 
325. The Ledger will be posted monthly from the 
Principal Journal. . It will contain one account for 
févenue and one for expenditure, an account of sur- 
Plus and deficit, accounts of loan funds, of advances, 
deposits, drafts and remittances, and of every fund in 
the custody of the Government, and such other 
accounts as the Treasurer shall approve. A trial 
balance of the Ledger will be made as soon as each 
onth’s account has been posted, and a summary of 
the balance sheet under its principal divisions, but 
excluding the balances of the accounts of funded debt 
and sinking funds, will be published in the Official 
Gazette. This summary will form the statement of 
the General Assets and Liabilities of the Colonial 
Government, and show the excess of Assets over 
Liabilities as a balance identical with the balance of 
the Surplus and Deficit account. 
326. The Surplus and Deficit account will be posted 
Exclusively from the accounts of revenue and expen- 
diture ; and will accordingly furnish the accurate record 
of the balance between them, from month to month 
and from year to year. 
827. Every head of a department will keep a 
Departmental Vote Account in such form as will 
Clearly show at any time the exact amount of expen- 
diture charged against the vote or votes for his depart- 
Ment, and also the expenditure authorized to be 
Incurred. 
5111