214 



Proceedings. 



[No. 9, NEW SERIES. 



In November. 



Seeds— Ronhlt W. Elliot 5 0 0 



C. M. Teed Esq., « 5 0 0 



Colonel McMahon 3 0 0 



In December. 



Seeds — C. M. Teed Esq., 10 0 0 



Hon'ble W. Elliot 2 0 0 



Trees — J. Howell, Esq 1 8 0 



In the general Cash Book, a number of items are credited for 

 seeds and plants which have no corresponding entries in the Day 

 Book. 



By the Bank Pass Book it appears that the Cash balance at 

 credit was in January, Rs. 1,162-3-2, whilst the balance in the 

 general Cash Account is Rs. 1,031-8-2. 



Again in July by the Bank's account, the balance at credit is 

 shown to be 1,218-8-2, whereas in the general Cash Account, it 

 is stated to be Rs. 1,127-8-2. 



Further on the 31st December, the Cash balance at the Bank is 

 stated to be 1,433-8-2, and the total credit balance including Cash 

 in hand Rs. 1,615-4-10 instead of Rs. 1,629-4-10. The difference 

 is perhaps to be accounted for by the omission of Mr. Goolden's 

 subscription of 14 Rs. in August. The discrepancies above point- 

 ed out will probably be explained, and may arise from the imper- 

 fect system in which the accounts are kept ; we may instance that 

 no corresponding entries are made in the Books for payments or 

 receipts from the Bank of Madras, the balance only being shown 

 by a note at foot of the monthly statement in the general Cash 

 Book. 



We would therefore respectfully suggest, 



1st. That a daily Cash Book be kept in which every transac - 

 tion whether of payment or receipt be entered on its proper date — 

 and that it be examined weekly by the Secretary and signed by him. 



That the entries from this Book be posted into the General 

 Ledger. 



That an abstract of the monthly wages and petty disbursements 

 be submitted to the Secretary and signed by him. 



