Form No. 87A - Central Cash Book (Cash book of the Liquidator) - Limited Liability Partnership (Winding up and Dissolution) Rules, 2010

Form No. 87A [ See sub-rule (1) of rule 251] Central Cash Book (Cash book of the Liquidator) Receipts Date Name of the LLP Particulars Number of Receipts Amount Cash Bank 1 2 3 4 5 6 Payments Date Name of the LLP Particulars Number of voucher or challan Amount Number of Cash Bank cheque 7 8 9 10 11 12 13 Instructions 1. This register is common to all the liquidations administered by the Liquidator, and the day-to-day transactions of the Liquidator should be entered in this Register chronologically. Sufficient details should be entered under the column particulars to show clearly the nature of the transaction, the person by whom or to whom the payment was made, and on what account it was made. 2. The Cash Book should be balanced at the end of each day and Cash and Bank Balance carried over to the following day. A certificate of verification of Cash by actual count should be recorded in the Cash Book by the Officer verifying the Cash. The Cash Book should be closed monthly under the personal attestation of the Liquidator. The Bank balances should be reconciled with the Bank Statement at the end of each month, after taking into account factors arising out of cheques drawn but not cashed, or remittances made but adjusted in the Bank s Books in the accounts of a different month.