An Introduction to Indian Government Accounts and Audit - Fifth Edition. Issued under the Authority of the Comptroller and Auditor General of India. This ‘An Introduction to Indian Government Accounts and Audit ’ is intended to serve as a guide to those interested in finance, accounts and audit in India. It may not be appropriate to quote this as carrying any authority in itself. Download the PDF Form of the An Introduction to Indian Government Accounts and Audit - Fifth Edition (Latest Edition).
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The Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971 has been passed by Parliament and a number of changes have been introduced in audit and accounting systems besides departmentalisation of accounts at the Centre and restructuring of the offices of the Accountants General making for an internal separation of audit and accounting functions in the States. The book has been completely revised and restructured merging certain chapters, introducing new chapters, covering not only financial arrangements and administration of the country but also the executive’s accountability to Parliament and legislatures, and eliminating details as are no longer necessary in the present context.
An Introduction to Indian Government Accounts and Audit - Fifth Edition
Table of Contents of the Book
1 Introductory
2 Comptroller and Auditor General of India
3 Financial Administration in India
4 Currency and Resource Arrangements
5 Federal Finance and Finance Commission
6 Government and Commercial System of Accounts and Audit
7 Structure of Government Accounts
8 Separation of Audit and Accounts
9 Indian Audit and Accounts Department
10 Other Accounting Organizations and Internal Audit
11 Treasury Operations
12 Departmental Compilation of Accounts
13 Accounting in the Indian Audit and Accounts Department
14 Entitlement Functions
15 Functions and Spirit of Audit
16 Regularity and Propriety Audit
17 Economy, Efficiency and Effectiveness Audit
18 Central Audit and Local Audit
19 Audit of Receipts
20 Audit of Expenditure
21 Audit of Contingency Funds and Public Accounts
22 Accounting and Audit of Departmental Commercial Units
23 Audit of Grants-in-aid
24 Works and Forest Accounts and Audit
25 Stores and Stock Accounts and Audit
26 Posts & Telecommunications Accounts and Audit
27 Railway Accounts and Audit
28 Defence Accounts and Audit
29 Audit of Indian Embassies and Missions Abroad
30 Audit of Autonomous Bodies
31 Audit of Government Companies and Corporations
32 Finance and Appropriation Accounts
33 Results of Audit and Audit Reports
34 Financial Committees
1 Introductory
2 Comptroller and Auditor General of India
3 Financial Administration in India
4 Currency and Resource Arrangements
5 Federal Finance and Finance Commission
6 Government and Commercial System of Accounts and Audit
7 Structure of Government Accounts
8 Separation of Audit and Accounts
9 Indian Audit and Accounts Department
10 Other Accounting Organizations and Internal Audit
11 Treasury Operations
12 Departmental Compilation of Accounts
13 Accounting in the Indian Audit and Accounts Department
14 Entitlement Functions
15 Functions and Spirit of Audit
16 Regularity and Propriety Audit
18 Central Audit and Local Audit
19 Audit of Receipts
20 Audit of Expenditure
21 Audit of Contingency Funds and Public Accounts
22 Accounting and Audit of Departmental Commercial Units
23 Audit of Grants-in-aid
24 Works and Forest Accounts and Audit
25 Stores and Stock Accounts and Audit
26 Posts & Telecommunications Accounts and Audit
27 Railway Accounts and Audit
28 Defence Accounts and Audit
29 Audit of Indian Embassies and Missions Abroad
30 Audit of Autonomous Bodies
31 Audit of Government Companies and Corporations
32 Finance and Appropriation Accounts
33 Results of Audit and Audit Reports
34 Financial Committees
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