Section 255

The balance of the Bank account as shown in the Bank State-ment shall be reconciled with the balance as shown in the Cash book at least once a month. A Bank Certificate shall be obtained in support of this Reconciliation.

89

Stale cheques.

Loss of issued cheques.

Reconciliation of Bank account.

i I

II

Purchase of drafts, etc.

Statement to be rendered on each

Handing Over.