Importance of Log Book, Cash Book, Fee Collection Register

 

Discuss the importance of a log book, cash book, and fee collection register.

Course: Educational Leadership and Management

Course Code  8605

Level: B.Ed Solved Assignment

ANSWER 

Log Book

Educational rules require also the maintenance of a log book. The logbook is a record of events, and as such it furnishes material for a history of the school. It should contain mention of special events, the introduction of new text-books, apparatus, or courses of instruction, and plan of lessons approved by the inspectors, the visits of the Inspecting Officers and other distinguished persons interested in education, closure, or changes in the working hours of school on account (if epidemic diseases, and any oilier deviations from the ordinary routine of the school. or any special circumstances affecting the school, that may deserve to be recorded for future reference or for any other reason.  The logbook is a school diary. It should contain only statements of facts and no expressions of opinion on the work or conduct of teachers, or remarks as to the efficiency of the school. The entries in the logbook should be made by the headmaster, as occasion may require. It is a permanent record for future reference.

Admission Register

The Admission Register is one of the most important school records, and the headmaster is personally responsible for therein. Alter satisfying himself that, the information furnished by the parents in the application for admission to the school is correct, the headmaster should state at the bottom of the form whether the pupil was admitted or rejected. All application forms received should be serially numbered and filed separately for reference. In the case of a pupil seeking admission after a course of private study a careful investigation concerning the pupil's previous educational career, as declared by the parent or guardian, should invariably be made before making admission.  The headmaster should resist the pressure or importance of parents to admissibility children by evasion of the rule.  Admission of pupils migrating from outside the jurisdiction of the local educational authority should not be made, even though the candidates may be eligible according to their transfer certificates until the certificates have been countersigned by the educational officer who should have administrative control over the school issuing the certificates,  and until the equivalence of standards has been determined. No such pupil should be admitted to a class higher than the first-year class when two or more classes constitute one unit from the point of view of the course of instruction.

Entries in the Admission Register should be made as 50011 as a pupil is admitted or, at any, rate, before the close of the day; and all the necessary particulars. as provided for in the register, should be noted. No admission or re-admission made at any pail of the year should be left out of the register. Successive numbers should be given to the pupils on admission, and each pupil should retain this number as long as he remains in the school. But a fresh serial number should be given to admissions each year; and whenever the admission number of a pupil is quoted, it should be given in the form of a fraction, with the scar to Inch the serial number belongs as the denominator thus,  54/55-56.  If a pupil leaves a school and rejoins it with a leaving certificate issued by another school, a new entry should be made in the register. But a  pupil,  whose name was removed for default in payment of tuition or other fees, or for continued absence, need not be given a fresh admission number if lie returns to the school on the same terms or within three months of the removal of his name;  but his original admission number should be given to him. In such cases, the collection of the re-admission fees should invariably be noted in the fee collection register and a brief note made against his number in the admission register to indicate the month or year of collection of the readmission fee. This entry may be briefly made thus: R.A. Nov.

No name should be removed unless a pupil applies for and has been granted a leaving certificate, or has been continuously absent for four weeks without permission, or has been a defaulter in the payment of fees till the end of the month during which they were due or has been dismissed as unworthy of continuing in the school. When a name is removed for any reason, the date of the last attendance should be entered in the admission register, with the cause of leaving if that is known.

In recording the date of birth of pupils in the admission register the exact day, month, and year of birth should be carefully ascertained and noted in the register. This date should be retained throughout the pupils’  educational career and should not be altered without the permission of the educational authority in charge of the institution. This entry as the date of birth is very important, as it is often required as evidence in important connections.

It should be desirable in large schools to prepare an alphabetical index of pupils admitted during the year for convenience of reference. Such an index may be prepared after all the admissions for the year have been made. At the end of each year, when the admissions for the year are over, an abstract should be prepared to show how many of the pupils admitted during the year left with leaving certificates, how many without certificates, and the number remaining in the school. In cases of pupils who leave the school without paying all or part of the fees due a remark should be made against their names in this register, so that a fee which is due may be recovered if and when they apply for leaving certificates. According to the departmental rules, the admission register should be preserved Permanently

Cash Book

A cash book is an important initial record in which details are entered of all financial transactions of the school occurring from day to day. It should be a bound volume, and the pages should be carefully numbered in print. The above form, indicating the number of columns and particulars to be noted in each column, is suggested for adoption:

In, column 1, the site on which the cash is received or paid is entered. Columns 5 and 8, marked L.F., are to show the number of pages of the subsidiary register where the corresponding entry appears. For instance, if on 1 September 1994, a sum of Rs. 1 580 is received as cash on account of salary and is credited to the cash account, there will be a corresponding entry in the salary book on a certain page. It is the number of this page in the salary book that is to be noted in the LF., column 5 of the cashbook. Similarly, the pages of the sports or Reading-room Fund Account on which the expenditure on sports of the reading room is noted will be entered in column 8. It should be clearly noted that all transactions to which a headmaster is a party in his official capacity must, without any reservation, be brought to account in the school cash book; and all money received should be paid in full, without the least possible delay, into a government treasury or the Bank, as the case may be: The term  “cash”  includes specific, currency notes, cheques, demand drafts, and remittance transfer receipts.

Whenever money is received a receipt must be issued, and the number of the receipt issued must be entered in column 4. Similarly, payments made from out of cash should be entered in the payment column, i.e. column 6, in the order in which the payments are made, the number of the voucher obtained from out of cash should be entered in the payments being noted in column 7. All transactions relating to the school, such as salary, fees, and fines, should be entered in this register. The cashbook should be written up from day to day,  the entry relating to each item of receipt and expenditure being made at the time of transaction. The balance at the beginning of each day called the opening balance, should be brought forward on the receipt side, as well as all the sums received in the day. The balance at the end of the day is called the closing balance, and it is entered on the payment side. It should be noted that  what is a  closing balance at the end of a  day is the opening balance at the beginning of the next day. After the day’s transaction is over, the account should be closed by striking the balance.

The balance should always be a plus. In no case should there be a minus balance. The particular items (head of accounts) working up to the cash balance at the close of the last working day of the month should be given in the manner detailed hereunderThere must be an agreement between the entries in the cash hook and the corresponding entries in the subsidiary registers namely, Contingent register, Games account register, Union account register, Admission fee register, Medical fee register, as also with the remittances and withdrawals in the passbook and the copies of the challans.

After closing the account for the day, the cash on hand should be counted by the head of the institution,  which should satisfy himself that it agrees with the book balance: and the day’s business should be closed with this dated signature. Failure to do this involves discrepancies and incorrect accounting. If any transaction is omitted from the cashbook on the day it takes place, it should be accounted for on the day the omission is noticed, with necessary remarks as to the omission.

The abstract of receipts and expenditures for the month and details of Union and Games fees, etc., collected, remitted, and spent during a month should be submitted to the inspecting officer, charge of the institution in the case of a  government institution, or to the management in the case of a private school, on or before the 4th of the month succeeding that to which the accounts relate.

A general ledger, containing a condensed and classified record of all the financial transactions in the form prescribed by the educational authority or management, facilitates the preparation of monthly and annual accounts. It gives an abstract of income, expenditure, and balance regarding each of the funds referred to in the cashbook. Entries may be made in the general ledger after each day’s transactions have been closed and entered in the cashbook and detailed ledgers