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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 expenditure
 ; 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 expenditure
 charged against the vote or votes for his depart-Ment,
 and also the expenditure authorized to be
Incurred.

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