4. Cash Book

It contains a record of all money transaction that are being carried through from day to day in the school. The credit side of the cash book shows all the money received by the school from different sources, e.g. donations, grants-in-aid, fees, funds etc., and its debit side indicates all the payments made, e.g. salaries paid, deposits made in the post office or bank, contingent expenditure incurred, etc.

Cash Book should be well-bound and the pages should be carefully numbered in print.

Cash Book should be written up from day to day. The entry relating to each item of receipt and expenditure should be made at the time of transaction.

As far as possible the cash balance should be immediately deposited in the post office or bank. Daily balancing of the cash book avoids chances of errors.

5. Ledger

It is a necessary complement of the cash book. All entries made in the cash book are carried to the ledger in their respective accounts. It is also helpful in controlling future financial commitments.

6. Contingency Register

Every Headmaster is generally provided with a contingency advance which is to be spent for day-to-day expenses on petty items such as purchase of office stationery, postage, repairs to building and furniture etc. All such expenditure is entered in the contingency register. All entries in this register are supported by proper receipts which are placed in a separate file.

7. Funds Register

The head of an institution is the sole incahrge of the funds. The school management is not concerned with funds. The Headmaster is responsible for keeping a regular account of the same and rendering it to the departmental auditors and the inspecting staff. All income and expenditure pertaining to fund should be entered regularly in the Fund Register. It will not be out of place to mention that most of the troubles in our educational institutions owe their origin to the use of these funds. Undue funds charged from the students lead to indiscipline. Wrong use of funds leads them to suspect the integrity of the authorities. Unfortunately the present trend is to use funds for all and sundry purposes. A wise head will make a very judicious use of these funds.

8. Property Register:

All items of a more or less permanent nature bought and placed in the school are entered. It contains the name of the article, its price and the ordering authority for its purchase. The Headmaster should get the stock of equipment checked once a year. Proper checking of the equipment has a very good advantage. It helps the Headmaster to know which article of equipment or furniture stands in need of repairs or is missing. Nothing should be struck off the register without the permission of the head who is generally competent to do so.

9. Service Register

This register contains the record of the official life of every officer working in the institution. On the basis of this record, matters concerning promotions, leave, superannuation, etc., are determined. It is, therefore, very important to make correct and complete entries in it. The entries in the service register should tally with other records. The date and the number of the appointment order should be noted in the case of first appointment and in the case of transfers. No change in the date of birth is permissible except with the permission of the competent authority. All cases of fine, suspension, degradation or other punishment should be noted along with the reasons and the authority for the punishment. All questions relating to previous service should be settled immediately. Service registers should not be handed over to the persons concerned on their transfer from one school to another but should be sent to the officer responsible for the custody of the registers. Every Headmaster should make it a point to ensure that the registers are free from faults of omission and erroneous insertion.

10. Teachers’ Attendance Register

This register shows the daily attendance of the teachers in a school, their time of arrival and departure, leave taken by them, holidays, and their nature. It is generally placed in the Headmaster’s office. Every teacher must sign this register everyday when he comes to the school in the morning and leaves at the termination of the school day.

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