If a difference is found out between the closing cash balance as shown by Rojmel or Bethomel with the actual cash in hand and with every effort the reason of difference cannot be found out then this difference is immediately posted to the “Shri Silak Vadh-Ghat Khate. If the balance Is less then It is debited to Shri Silak Vadh-Ghat Khate and if the balance is more then it is credited to Shri Silak Vadh-Ghat Khate, when the error is located, the difference is either credited or debited as the case may be to Shri Silak Vadh-Ghat Khate and the account is closed, and correct effect is given to the concerned account. Thus the correct balance Is arrived at automatically.