Electoral Funding Regulation 2018

As soon as practicable after a transaction is effected, the party must enter in the journal particulars of—

the value of any interest in property donated to the party, and

particulars of any interest in property disposed of by the party otherwise than for money, and

all adjustments to be made to accounts in the ledger, and

all transfers to be effected from one ledger account to another, and

all other transactions affecting any ledger account which are not posted or to be posted from the cash book to the ledger,

The particulars of each entry in the journal must be sufficient to identify the transaction in respect of which the entry is made and the reason for that entry.