2. Class 5 'Financial accounts' shall indicate the transactions in securities, cash office, bank and post office giro transactions, and transactions carried out by the assistant accounting officers and the imprest administrators. A separate account shall be opened for each bank account, post office giro account, cash office and imprest.
1. The keepings of accounts shall comprise: ... - the systematic and regular recording over the accounting year of the various transactions in cash or in kind concerning the holding ...
