CONTENT

CONTENT
Definitions	PAGE 1-2
CHAPTER I
COMPTROLLER AND AUDITOR-GENERAL’S POWERS UNDER THE INITIAL AND SUBSIDIARY ACCOUNT RULES
	Article
Comptroller and Auditor-General’s powers under the Constitution of India and the Audit and Accounts Order, 1936	1
Comptroller and Auditor-General’s powers under the Initial and Subsidiary Accounts Rules	2-4
Appropriation Accounts	5
CHAPTER II
General Outlines of the System of Accounts
	Article
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States	7-8
Account of the Central and State Governments the Bank ..	9-12
Transactions of other Governments in State Treasuries ..	13
State transactions in Central Treasuries ..	14
General outlines of the System of Accounts	15
Accounts between different Account Circles ..	16
Annual Finance Accounts of the Central and State . Governments	17
The combined Finance and Revenue Accounts of the .. Central and State Governments in India	18
Pro Forma Accounts ..	19
Journal and Ledger	20
CHAPTER III
GENERAL PRINCIPLES AND MEHODS OF ACCOUNTS
	Article
General— Period of Accounts	21
Cash Basis of Accounts	22
Currency in which Accounts are kept	23
Form of Accounts—
Main Divisions of Accounts	24-25
Major, Minor and Detailed Heads	26-27
Classification of expenditure as “Charged” or as “Voted”	28
Classification of Transactions in Accounts—
General limitations	29
General principle of classification	30
General principles of allocation of expenditure between Capital and Revenue	30A
Important general orders governing classification— Pay and Allowances (other than travelling allowances)of Government servants	31
Travelling Allowances	32
Expenditure on Pubic Works	33
Contributions made by or to Government	34
Refunds of Revenue	35
Classification of Transactions under “Civil Advances”	36
Classification of Transactions under “Suspense”	37
Exchange in respect of Transactions in England	37A
Important special orders governing the classification of certain individual transactions—
Cost of acquisition of land	38
Sale proceeds of Government land and buildings	39
Municipal rates and taxes	40
Cost of survey of Indian and other Scientific Parties accompanying a military expedition	41
General methods of accounting—
Accounting for transactions pertaining to more than one major head of account	42
Record of capital expenditure in accounts	43
Accounting for transactions relating to Schedules Areas	44
Accounting for losses	46
Exhibitions of recoveries in Government Accounts	47
Accounting for recoveries of over-payments	48
Accounts of commercial undertakings	49
Working expenses of Commercial Departments	50
Transactions with other Governments and Accounts Circles	51
Rectification of misclassifications	52
Writes-off from balanced heads to “Government”	53
Accounts to work from balance to balance	54
List of sections under the main divisions of accounts	ANNEXURE
CHAPTER IV
DIRECTIONS REGULATING INTER-DEPARTMENTAL TRANSFERS
	Article
Introductory	55
Adjustments between Governments	56
Adjustments with outside bodies	58
Inter-departmental adjustments	59-67
General	68-71
List of departments and undertakings recognized by Government as Commercial	ANNEXURE
CHAPTER V
DIRECTIONS REGULATING THE EXHIBITION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS
	Article
Introductory	72
Recoveries from private persons or bodies and Governments outside India	73
Recoveries by one Government from another	74
Recoveries by one Department from another Department of the same Government	75
Receipts and recoveries on capital account	76
Settlement of doubts or disputes	77
CHAPTER VI
DIRECTIONS REGULATING THE EXHIBITION OF LOSSES IN GOVERNMENT ACCOUNTS
	Article
Introductory	79
Receipts	80
Buildings, lands, stores and equipments	81
Cash in hand, whether in treasuries or in departmental charges	82
Irregular or unusual payments	83
Inevitable losses	84
Exhibition of losses in Appropriation Accounts	85