8. DISTRIBUTION OF RECEIPTS-
 Form FA-12-P ( 7 Columns)
 Form FA-12-PRW (22 Columns)
 Distribution of Receipts journal sheets are available in 7 col-
umns (Form FA-12-P) and 22 columns (Form FA-12-PRW) re-
spectively. All Official Receipts (Form FA-3-P) shall be recorded
in numerical sequence in the Distribution of Receipts Journal.
All receipts of any given month shall be recorded on the Distribu-
tion of Receipts sheet for that month. The information to be
transferred from the receipt is as follows:
 1. Date of the receipt
 2. Name of person who deposited money and an explanation,
 if desired
 3. Receipt number
 4. Total amount received
 5. Forward this amount to the column headed with the name
 of the account shown on the line on Official Receipt headed
 "for deposit in." (If the receipt covers money from more
 than one fund, the total may be entered in the total column
 and the appropriate amount forwarded to the appropriate
 account column.)
 6. The "code or folio" column may be used for various notes
 or information.

 A void receipt must be recorded in proper sequence with a
notation in the total column-"void."

 Total all columns at the end of the month, making sure that
the total of the various account columns is in agreement with the
total of the "total" column. The totals of the various columns
are then posted to the appropriate ledger page.
 A record of year-to-date total receipts and expenditures of
 the various accounts may be maintained by adding each succeed-
 ing month's receipts shown in the "receipts" column of the ledger
 page and each succeeding month's payments shown in the "pay-
 ments" column on the ledger page. This total can be footed in
 light pencil figures without interfering with the regular monthly
 postings. By following this procedure, it is necessary only to
 copy figures from the ledger pages when preparing the Princi-
 pal's Monthly Financial Report (Form FA-35p).