Paper 3

Introduction To Indian Accounts and Audit Notes

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CHAPTER 1: The Purpose of Accounts and Audit
CHAPTER : 2 Government System of Accounts and Audit and Commercial System
CHAPTER 8: The Working of a Treasury
CHAPTER 4: Theory of Independence of Audit-Combination of Functions in relation to Accounts and Audit
CHAPTER 5 : DISTRIBUTION OF RESPONSIBILITY FOR AUDIT AND ACCOUNTS
CHAPTER. 6 General Structure Of The Financial Admin In India
CHAPTER: 7 Currency and Resource Arrangements
CHAPTER 8: The Working of a Treasury
CHAPTER: 9 Procedure of Departments whose Initial Accounts are compiled, in whole or in part, departmentally instead of at the Treasury
CHAPTER 10 :The Original Records. The Basis of Accounts and Audit
CHAPTER 11: Classification of Receipts and Expenditure in Government Accounts
CHAPTER :12 Functions and Spirit of Audit
CHAPTER 3: The Position and Functions of the Comptroller and Auditor General Of India
CHAPTER 14 : Audit of Expenditure
CHAPTER 15; Audit of Sanctions
CHAPTER 16 ; Audit against Provision of Funds
CHAPTER 17 Audit against Rules and Orders (Audit against Regularity)
CHAPTER 18; Audit of Debt, Deposit and Remittance Transactions
CHAPTER 19; Audit of Stores and Stock
chapter 24: Remunaration of Gazetted Government Servents and of Establishments
CHAPTER 25: Travelling Allowance
CHAPTER 26: Pensions
chapter 27: contiagent Expenditure
chapter 28 : Grants in aid
chapter 29: Allocation of Expenditure between Capital and Revenue
chapter 30: works Accounts
chapter 31: Stores and Stock Accounts
CHAPTER 32: posts and Telegraph Accounts and Audit
chapter 33 : Accounting For and audit of railway receipts and expenditure
chapter 34: Audit of Defence Services Accounts
CHAPTER 35 : The Accounting and Auditing of Commercial Concerns INTRODUCTORY
CHAPTER 36 Inspections and Local Audit
chapter 37: Compliation of Accounts
CHAPTER 38: Technical Accounts
chapter 39: The finance accounts and the combined finance and revenue accounts of the union and state governments