Central Cash Book

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..... er is common to all the liquidations administered by the Company Liquidator, and the day to day transactions of the Company 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. All cash and .....

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..... h company should be made under a separate challan. 5. Vouchers for payments made by the Company Liquidator should be obtained at the time of making payment, and they should be numbered consecutively in a separate series for each half year. Receipts for payments made to the Company Liquidator should be issued out of a counterfoil receipt book, the leaves of which are machine numbered consecutively. .....

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..... polation of entries should be avoided, but when it becomes necessary to make any entries between two ruled lines or to make any additions to, or interpolation between, entries already made, such addition or interpolation should invariably be attested and dated by the Liquidator under his initials. 9. The Cash Book should be balanced at the end of each day and the Cash and Bank Balances carried ove .....

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