Swamy's Compilation of Introduction to Indian Government Accounts and Audit (C-30)

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Description  
A survey of accounts and audit systems;
Government and Commercial accounts systems;
Financial structure and administration;
Procedure of compilation of accounts in various departments;
Audit of expenditure, sanctions, stores and stocks and audit reports;
Rules regarding pay and allowances; and
Combined Finance and Revenue Accounts of the Union and State Governments, etc.
Duties and Powers of C. & A.G.
An educative summary of the various rules on Accounts and Audit indispensable for all Audit and Accounts personnel, including Chartered Accountants.
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Contents  
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 Systems 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 Check
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 of 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 and 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
Appendix
The Comptroller and Auditor - General's (Duties, Powers and Conditions
of Service) Act, 1971
Index
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