Railway Accounts Department Examinations

Showing posts with label cashier's cash book. Show all posts
Showing posts with label cashier's cash book. Show all posts

Wednesday, October 21, 2020

Post Audit of Paid Vouchers & Acquittance Certificate

  Post Audit of Paid Vouchers & Acquittance Certificate

(Most Important question - Asked many times - 1985, 1987, 1988 & 1991)

  • Source: Chapter 8 & 19 of Accounts code Volume One


  • Acquit meaning: To release or discharge (a person) from an obligation.


  • So in the Railway’s parlance, Acquittance Certificate is to discharge a Cashier from his/her responsibility or obligation. 


  • All paid and unpaid bills should be carefully examined by the Chief Cashier. (usually retention period of Bills is one month)

  • They should then be posted under the column “particulars of return” in the Chief Cashier’s Cash Book , and forwarded to the Accounts Office with the cash book.

Check of Paid Vouchers.

  1. That the acknowledgements of payments are in English or in Hindi, and if in any other language have been rendered into English or Hindi;

  1. That the names of payees mentioned in the bills tally with the signatures obtained in acknowledgement of the amount paid;

  1. That the payment has been witnessed, where so required, by the official named in the bill and that the acknowledgement is unqualified and that, prime facie, the voucher is a full acquittance of the amount due so that a second claim against the Railway on the same account is impossible;

  1. That where a person other than payee himself has received the amount, the payment has been made under proper authority;

  1. That vouchers are stamped, where necessary;

  1. That each voucher has been cancelled efficiently and prominently. 

  1. Receipt stamps affixed to paid vouchers should be punched or defaced with "Paid" stamp. 

  • The Chief Cashier’s Cash Book should be submitted to the Accounts Office for check at least once in a month.

  • The Chief Cashier’s Cash Book and the bills (paid and unpaid) should, on receipt in the Accounts Office, be examined to see that:

  • All the cheques issued in favour of the Chief Cashier for the disbursement of bills and in favour of other parties included in the Abstracts of bills (A. 1107)) passed during the month have been correctly taken to account in the Chief Cashier’s Cash Book;

  • the receipts of the payees are forthcoming in all cases where payments have been made;

  •  (iii) the necessary Unpaid Wages Lists and Treasury/Bank receipts have been received for the amounts returned as unpaid; and

  •  (iv) there are no bills outstanding with the Chief Cashier beyond the period permitted under paragraph 1988.

Accounts Officer’s Acquittance on Chief Cashier’s Cash Book

  • After check in the manner indicated above, an acquittance certificate should be recorded on the Chief Cashier’s cash book in the following form (suitable modification being made, when necessary) and the cash book returned to the Chief Cashier for record.

  • Accounts Officer Acquittance certificate on Chief Cashier’s Cash Book

  • “This is to certify that all bills for Rs …………………………….relating to the month of ……………………………………have been received back from the Chief Cashier and there is no outstanding regarding objectionable vouchers, Payee’s receipt, acknowledgements, etc. Hence the Chief Cashier’s Cash Book is passed finally .


  • The amount of Rs. …………………………….returned as unpaid has been deposited into the Bank/Treasury as detailed below :-

  •  Bank/Treasury receipt No.___  - Date _______- Amount Rs. _______

Accounts Officer