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Accounting Procedure\u003Cbr>II. Disposal of Receipts | 6.3.1\u003Cbr>6.3.5 | 6.3.4 | 37-39\u003Cbr>39 |\n|  |  |  |  |  |\n\nfile:///C|/Documents and Settings/Chief/Desktop/chapters.htm (1 of 16)29/10/09 10:49:36 PM  \nfile:///C|/Documents and Settings/Chief/Desktop/chapters.htm  \n\n| 6.4 | Payments –\u003Cbr>I. II. III. | Manner of Payments Bills\u003Cbr>Vouchers | 6.4.1\u003Cbr>6.4.5\u003Cbr>6.4.6 | 6.4.4\u003Cbr>6.4.8 | 39-41\u003Cbr>41\u003Cbr>42-43 |\n| --- | --- | --- | --- | --- | --- |\n| 6.5 | Remittances into accredited Banks |  | 6.5.1 |  | 43 |\n| 6.6 | Cash Accounts –\u003Cbr>I. Cash Book-(a) Upkeep (b) Balancing (c) Rectification of Errors (d) Cash Verification\u003Cbr>II Pertmanent Cash Imprest\u003Cbr>III. Temporary Advance\u003Cbr>IV. Drawal of Advance on contingent\u003Cbr>Abstract Bills |  | 6.6.1\u003Cbr>6.6.3\u003Cbr>6.6.4\u003Cbr>6.6.5\u003Cbr>6.6.8\u003Cbr>6.6.12\u003Cbr>6.6.13 | 6.6.2\u003Cbr>6.6.7\u003Cbr>6.6.11 | 43-44\u003Cbr>44\u003Cbr>44\u003Cbr>44-45\u003Cbr>45-47\u003Cbr>47-48\u003Cbr>48 |\n| 6.7 | Cheque Books and Receipt Books |  | 6.7.1 | 6.7.3 | 48-49 |\n| 6.8 | Custody of Cash |  | 6.8.1 | 6.8.4 | 49 |\n|  | Annexure to Chapter 6 |  |  |  | 50-51 |\n|  | Chapter 7 – Stores |  |  |  |  |\n| 7.1 | Introductory |  | 7.1.1 | 7.1.6 | 52-53 |\n|  |  |  |  |  |  |\n\nfile:///C|/Documents and Settings/Chief/Desktop/chapters.htm (2 of 16)29/10/09 10:49:36 PM  \nfile:///C|/Documents and Settings/Chief/Desktop/chapters.htm  \n\n| 7.2 | Stock –\u003Cbr>I. General\u003Cbr>II. Priced Vocabulary of Stores\u003Cbr>III. Quantity Accounts-\u003Cbr>(a) Receipts\u003Cbr>(b) Issues\u003Cbr>(c) Bin Cards\u003Cbr>IV. Value Accounts\u003Cbr>(a) Payment for Stock received\u003Cbr>(b) Recoveries for stock Issued\u003Cbr>(c) Valuation of Quantity Accounts\u003Cbr>(d) Monthly Summaries of Stock Receipts and Issues\u003Cbr>V. Priced Stores Ledger\u003Cbr>VI. Adjustment of Profit and Loss on\u003Cbr>Stock\u003Cbr>VII. Stock-taking\u003Cbr>VIII. Rectification of Accounts | 7.2.1\u003Cbr>7.2.3\u003Cbr>7.2.4\u003Cbr>7.2.9\u003Cbr>7.2.12\u003Cbr>7.2.16\u003Cbr>7.2.19\u003Cbr>7.2.25\u003Cbr>7.2.29\u003Cbr>7.2.31\u003Cbr>7.2.34\u003Cbr>7.2.35\u003Cbr>7.2.38 | 7.2.2\u003Cbr>7.2.8\u003Cbr>7.2.11\u003Cbr>7.2.15\u003Cbr>7.2.18\u003Cbr>7.2.24\u003Cbr>7.2.28\u003Cbr>7.2.30\u003Cbr>7.2.33\u003Cbr>7.2.37\u003Cbr>7.2.41 | 53-54\u003Cbr>54\u003Cbr>54-55\u003Cbr>55-57\u003Cbr>57\u003Cbr>57-58\u003Cbr>58-60\u003Cbr>60-61\u003Cbr>61-62\u003Cbr>62\u003Cbr>62-63\u003Cbr>63-64\u003Cbr>64-65 |\n| --- | --- | --- | --- | --- |\n|  |  |  |  |  |\n\nfile:///C|/Documents and Settings/Chief/Desktop/chapters.htm (3 of 16)29/10/09 10:49:36 PM  \nfile:///C|/Documents and Settings/Chief/Desktop/chapters.htm  \n\n| 7.3 | Tools and Plant –\u003Cbr>I. General\u003Cbr>II. Numerical Accounts –\u003Cbr>(a) Receipts\u003Cbr>(b) Issues\u003Cbr>(c) Tools and Plant Ledger\u003Cbr>III. Payment for Supplies\u003Cbr>IV. Recoveries-\u003Cbr>(a) For use of Tools and Plant\u003Cbr>(b) For Sales and Transfers\u003Cbr>V. Verification | ","cbCaivH97FyzOmLA","https://ap.wps.com/l/cbCaivH97FyzOmLA","pdf",1855547,289,"English","# Chapter 1 – Extent of Application\n# Chapter 2 – Definitions\n# Chapter 3 – General Outlines of System of Accounts\n## Classification of Transactions\n## System of Accounts\n## Annexure A and Annexure B to Chapter 3\n# Chapter 4 – Relations with Chief Controller of Accounts\n## General\n## Divisional Accountant\n## Results of Audit\n# Chapter 5 – Appropriations and Reappropriation\n## Grants and their Distribution\n## Re-appropriation of Funds\n# Chapter 6 – Cash\n## Modes of Obtaining Cash\n## Receipt of Money\n## Payments\n# Chapter 7 – Stores\n## Stock\n## Tools and Plant\n# Chapter 8 – Transfer Entries\n# Chapter 9 – Revenue Receipts\n## General\n## Irrigation Revenue\n# Chapter 10 – Works Accounts","[{\"question\":\"What accounting areas are covered in the early chapters?\",\"answer\":\"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.\"},{\"question\":\"How does the document handle cash and payment-related procedures?\",\"answer\":\"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.\"},{\"question\":\"What revenue and works accounting topics are included?\",\"answer\":\"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.\"}]","Chapters - Extent of Application - Definitions - System of Accounts | PDF",1790417952,728]