Chapters - Extent of Application - Definitions - System of Accounts

Sep 26, 2026

Systematized table of contents covering core accounting and financial control topics across multiple chapters. Topics include extent of application, key definitions, classification of transactions, system of accounts, relationships with chief accounts controllers, audits and sanctions communication, appropriations and re-appropriation, cash handling procedures, stores and inventory accounting, tools and plant, materials charged to works, transfer entries, and revenue receipts such as irrigation revenue, licence fees, and refunds with corresponding accounting registers.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages289

Reading Time12 h 8 min

AccessFree to download

Chapter 1 – Extent of Application

Chapter 2 – Definitions

Chapter 3 – General Outlines of System of Accounts

Classification of Transactions

System of Accounts

Annexure A and Annexure B to Chapter 3

Chapter 4 – Relations with Chief Controller of Accounts

General

Divisional Accountant

Results of Audit

Chapter 5 – Appropriations and Reappropriation

Grants and their Distribution

Re-appropriation of Funds

Chapter 6 – Cash

Modes of Obtaining Cash

Receipt of Money

Payments

Chapter 7 – Stores

Stock

Tools and Plant

Chapter 8 – Transfer Entries

Chapter 9 – Revenue Receipts

General

Irrigation Revenue

Chapter 10 – Works Accounts

file:///C|/Documents and Settings/Chief/Desktop/chapters.htm TABLE OF CONTENTS | Sl.No. | Chapters | Paragraphs | | Pages | | --- | --- | --- | --- | --- | | | | From | To | | | | Chapter 1 – Extent of Application | 1.1.1 | 1.1.3 | 1 | | | Chapter 2 – Definitions | 2.1.1 | | 2-9 | | | Chapter 3 – General Outlines of System of Accounts | | | | | 3.1 | Classification of Transactions | 3.1.1 | 3.1.10 | 10-14 | | 3.2 | System of Accounts | 3.2.1 | 3.2.2 | 14-15 | | | Annexure “A” and Annexure”B” to Chapter 3 | | | 16-17 | | | Chapter 4 – Relations with Chief Controller of Accounts | | | | | 4.1 | General | 4.1.1 | 4.1.2 | 18 | | 4.2 | Divisional Accountant | 4.2.1 | 4.2.7 | 18-21 | | 4.3 | Inspection by Audit Officer/Accounts Officer | 4.3.1 | | 21 | | 4.4 | Communication of Sanctions to Pay & Accounts Officer | 4.4.1 | | 21-22 | | 4.5 | Results of Audit | 4.5.1 | 4.5.4 | 22-23 | | | Chapter 5 – Appropriations and
Reappropriation | | | | | 5.1 | Introductory | 5.1.1 | | 24 | | 5.2 | Grants and their Distribution | 5.2.1 | 5.2.8 | 24-29 | | 5.3 | Grants for Expenditure Abroad | 5.3.1 | 5.3.2 | 29 | | 5.4 | Re-appropriation of Funds | 5.4.1 | | 29-30 | | 5.5 | Watching of Actuals | 5.5.1 | 5.5.3 | 30-31 | | | Chapter 6 – Cash | | | | | 6.1 | Introductory | 6.1.1 | 6.1.4 | 32 | | 6.2 | Modes of Obtaining Cash | 6.2.1 | 6.2.13 | 32-37 | | 6.3 | Receipt of Money –
I. Accounting Procedure
II. Disposal of Receipts | 6.3.1
6.3.5 | 6.3.4 | 37-39
39 | | | | | | | file:///C|/Documents and Settings/Chief/Desktop/chapters.htm (1 of 16)29/10/09 10:49:36 PM file:///C|/Documents and Settings/Chief/Desktop/chapters.htm | 6.4 | Payments –
I. II. III. | Manner of Payments Bills
Vouchers | 6.4.1
6.4.5
6.4.6 | 6.4.4
6.4.8 | 39-41
41
42-43 | | --- | --- | --- | --- | --- | --- | | 6.5 | Remittances into accredited Banks | | 6.5.1 | | 43 | | 6.6 | Cash Accounts –
I. Cash Book-(a) Upkeep (b) Balancing (c) Rectification of Errors (d) Cash Verification
II Pertmanent Cash Imprest
III. Temporary Advance
IV. Drawal of Advance on contingent
Abstract Bills | | 6.6.1
6.6.3
6.6.4
6.6.5
6.6.8
6.6.12
6.6.13 | 6.6.2
6.6.7
6.6.11 | 43-44
44
44
44-45
45-47
47-48
48 | | 6.7 | Cheque Books and Receipt Books | | 6.7.1 | 6.7.3 | 48-49 | | 6.8 | Custody of Cash | | 6.8.1 | 6.8.4 | 49 | | | Annexure to Chapter 6 | | | | 50-51 | | | Chapter 7 – Stores | | | | | | 7.1 | Introductory | | 7.1.1 | 7.1.6 | 52-53 | | | | | | | | file:///C|/Documents and Settings/Chief/Desktop/chapters.htm (2 of 16)29/10/09 10:49:36 PM file:///C|/Documents and Settings/Chief/Desktop/chapters.htm | 7.2 | Stock –
I. General
II. Priced Vocabulary of Stores
III. Quantity Accounts-
(a) Receipts
(b) Issues
(c) Bin Cards
IV. Value Accounts
(a) Payment for Stock received
(b) Recoveries for stock Issued
(c) Valuation of Quantity Accounts
(d) Monthly Summaries of Stock Receipts and Issues
V. Priced Stores Ledger
VI. Adjustment of Profit and Loss on
Stock
VII. Stock-taking
VIII. Rectification of Accounts | 7.2.1
7.2.3
7.2.4
7.2.9
7.2.12
7.2.16
7.2.19
7.2.25
7.2.29
7.2.31
7.2.34
7.2.35
7.2.38 | 7.2.2
7.2.8
7.2.11
7.2.15
7.2.18
7.2.24
7.2.28
7.2.30
7.2.33
7.2.37
7.2.41 | 53-54
54
54-55
55-57
57
57-58
58-60
60-61
61-62
62
62-63
63-64
64-65 | | --- | --- | --- | --- | --- | | | | | | | file:///C|/Documents and Settings/Chief/Desktop/chapters.htm (3 of 16)29/10/09 10:49:36 PM file:///C|/Documents and Settings/Chief/Desktop/chapters.htm | 7.3 | Tools and Plant –
I. General
II. Numerical Accounts –
(a) Receipts
(b) Issues
(c) Tools and Plant Ledger
III. Payment for Supplies
IV. Recoveries-
(a) For use of Tools and Plant
(b) For Sales and Transfers
V. Verification |

FAQs

What accounting areas are covered in the early chapters?

The contents cover extent of application, essential definitions, and the general outlines of the system of accounts, including classification of transactions and the system of accounts.

How does the document handle cash and payment-related procedures?

It outlines modes of obtaining cash, receipt of money with accounting procedure and disposal of receipts, and payments including bills and vouchers, remittances into accredited banks, and cash account operations.

What revenue and works accounting topics are included?

Revenue chapters address general revenue receipts such as irrigation revenue, licence fees of building and lands, demands and recoveries, and refunds/remissions. Works accounts include general provisions and cash payments covering labourer and supplier/contractor payments along with measurement records.

Sep 26, 2026

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