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Content |
Case Law |
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PREAMBLE
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| 0 |
PREAMBLE
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CHAPTER 1
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PRELIMINARY AND DEFINITIONS
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| 1 |
Short title, commencement and application
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| 2 |
Definitions
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| 3 |
Maintenance of Accounts
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| 4 |
Responsibility of the principal Accounting officer
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CHAPTER II
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SYSTEM OF ACCOUNTS
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Double Entry System
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CHAPTER III
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ACCOUNTS BOOKS AND FORMS
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| 6 |
Classification of Accounts Books and Forms
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| 7 |
Provisions and custody of Accounts Registers and Forms
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| 8 |
Accounts Books, Registers and Forms to be bo8und and page marked
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| 9 |
Custody of Accounts Books, Registers and Forms in the Office
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CHAPTER IV
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MAINTENANCE & PRINCIPLES OF ACCOUNTS
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| 10 |
Income creditable to Local Fund
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| 11 |
General Receipts
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| 12 |
Receipt Books
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Cash Accounts (Receipts)
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Demand and Collection Register/Taxpayers Account
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| 15 |
Bank Account Ledger
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| 16 |
Income and Revenue Account
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| 17 |
Establishment Expenditure Account
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| 18 |
Contingent expenditure Account
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Development & Works Expenditure Account
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| 20 |
Grants Account
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| 21 |
General Funds Account
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| 22 |
Suspense Account
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| 23 |
Investment and Loan Account, Contract Account, Contractors, Contractors’ Account, Advances Account and Securities and Deposits Accounts
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| 24 |
Salaries and Bonus
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| 25 |
Contingent Account
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| 26 |
Works Bill
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| 27 |
Grants Bill
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| 28 |
Traveling Allowance Bill
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| 29 |
Responsibility of Drawing and disbursing Officer
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| 30 |
General Principles
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| 31 |
Principles to be observed for payment
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| 32 |
Principles of Financial Propriety
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| 33 |
Powers of Sanctioning and Incurring Expenditure
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| 34 |
Manner of payment
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| 35 |
Vouchers
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| 36 |
Cheques
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| 37 |
Operation of Accounts
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| 38 |
Permanent Advance
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| 39 |
Temporary Advance
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| 40 |
Pay Bills of Establishment
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| 41 |
Maintenance and Establishment Check Register
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| 42 |
Scrutiny of Establishment Bill
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| 43 |
payment to Recipient
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| 44 |
Cash Accounts (Expenditure)
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| 45 |
Custody of Local Fund
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| 46 |
Investments
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| 47 |
Development Fund
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| 48 |
Loans
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CHAPTER V
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