CO6 & CO7 - Continuity Order

 

CO6  - Continuity Order 6 - Accounts Office enfacement on Bills

• Source; A 1106   - Accounts Code Chapter 11 Paragraph 06

• All bills which are to be settled by cash payment should be entered in a Register of Bills (A. 1104) and should be numbered in consecutive order and the date of receipt should be entered upon them. 

• The number thus allotted to each bill will be referred to as the Accounts Bill Number or briefly as “AB No. or CO-6 No.”

• The Accounts office enfacement on Bills should be in Form A. 1106

• The Head of account to which the total amount of the claim admitted is chargeable and the head of account to which deductions are creditable should be shown on or near the enfacement. 

CO7 - Continuity Order 7  - Abstract of Bills passed

• Source: A 1107 - Accounts Code Chapter 11 Paragraph 07

 

• The bills passed by the Accounts Officer for payment in cash or by cheque should be posted into the Abstract of Bills Passed (A.1107). 

• The object of this abstract is 

• to reduce to the extent possible the number of cheques to be drawn each day and 

• to present the various bills passed by an Accounts Officer in a condensed form to the Officer who has to sign the cheques. 

• The entries in the Abstracts of Bills Passed (A. 1107) should be sufficiently full and clear to obviate a reference to the vouchers.   

• The Abstract of Bills Passed will thus give the particulars of each bill, the amounts passed, the amount recoverable and the net amount to be paid. It should show the name of the Bank on which the cheque is to be drawn, details of the payee and the allocation of the charges.

CBT MCQ - AFA LDCE 2022 November 

Q: Expand the term CO6:

1. Cash Office Register 6

2. Central Office Register 6

3. Continuity Order Register 6

4. Cash Order Register 6

Answer: C. Continuity Order Register 6

CBT MCQ - APO LDCE 2023 June 

Q: While registering bills for arranging payment in the Accounts office, what is the allotted number called ?

1. AB No. or CO 6 No.

2. EB No. or CO 7 No.

3. Check No.

4. Claim No.

Answer: A. AB NO. or CO 6 No. 

–end–