Administration Manual - B.E.S.T. Undertaking.

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This work is done daily. However, amounts receipted on Sundays and
Bank Holidays, are verified with their corresponding entries in the
Receipt Books, on the following working day.
7.5.2 Window Cash Book Summary:
A Cash Book Summary is prepared daily detailing the name of Cash
Writer, Amount Receipted, Number of Service Tickets and Number of
Bus Coupons from the Window Cash Books. Thus summary which is
sent to the Head Office is checked with the Window Cash Books.
7.5.3 Checking continuity of Tickets sold:
In order to ensure that tickets are sold by each Conductor
continuously and that no ticket remains to be accounted for, the
closing ticket numbers of each denomination for the previous day are
compared with the opening ticket numbers of the next day, since the
job is done on test-wise, by Ticket Section, on computer.
7.5.4 Block Issue Register and Balance Book:
A record of the total stock, denomination-wise, received at each depot,
and the total blocks, denomination-wise, issued to each Conductor is
maintained in the Balance Book.
The Block Issues Register records the issues of Ticket Blocks issued to
each Conductor. The entries on the receipt side of the Balance Book
are checked from acknowledgement slips and those on the issue side
are checked from the total number of blocks issued as per the Block
Issue Register.
7.5.5 Perpetual Inventory:
A perpetual inventory, showing the stock position of tickets
denomination-wise on a particular day is maintained at each Depot.
The receipt side is checked from entries as per the Balance Book and