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Keeping a cashbook

The treasurer of the P&C and the treasurer of each subcommittee are the people authorised to operate a bank account. For each bank account the authorised person must keep a cashbook. This cashbook must clearly show the source and date of receipts and purpose of payments.

A sample of a cashbook is shown in Example 2 new window 87k .

How to keep a cashbook

• Enter receipts and payments promptly.
• Keep separate books or sections for receipts and payments.
• If the cashbook is not electronic, make all entries in ink.
• Do not make corrections in the cashbook by using white-out or overwriting entries. Make corrections by ruling through incorrect entries and initialling the new entries.
• For GST-registered P&Cs, insert a column to recognise the GST component of the transaction.

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© The State of Queensland (Department of Education, Training and Employment) 2003.

Queensland Government