CHAPTER 13
ACCOUNTING IN THE INDIAN AUDIT
AND ACCOUNTS DEPARTMENT
-അക്കൗണ്ടന്റ് ജനറലിലേക്ക് പിന്തുണയ്ക്കുന്ന രേഖകൾക്കൊപ്പം അക്കൗണ്ടുകളിൽ നിന്നുള്ള ഉറവിടങ്ങൾ ഇവയാണ്: -
(1) District treasuries.
ജില്ലാ ട്രഷറികൾ.
(2) Pay and Accounts offices of the State
Government.
സംസ്ഥാന സർക്കാരിന്റെ പേ, അക്കൗണ്ട് ഓഫീസുകൾ.
(3) Public Works Divisions, Forest divisions and
other departmental accounts offices which are authorized to make payment
through cheques and receive moneys and which render compiled accounts.
പൊതുമരാമത്ത് ഡിവിഷനുകൾ, ഫോറസ്റ്റ് ഡിവിഷനുകൾ, മറ്റ് ഡിപ്പാർട്ട്മെന്റൽ അക്കൗണ്ട് ഓഫീസുകൾ എന്നിവ ചെക്കുകളിലൂടെ പണമടയ്ക്കാനും പണം സ്വീകരിക്കാനും അധികാരമുള്ളതും കംപൈൽ ചെയ്ത അക്കൗണ്ടുകൾ റെൻഡർ ചെയ്യുന്നതുമാണ്.
(4) Inter-State Suspense accounts from other
Accountants General.
മറ്റ് അക്കൗണ്ടന്റ്‌സ് ജനറലിൽ നിന്നുള്ള ഇന്റർ-സ്റ്റേറ്റ് സസ്‌പെൻസ് അക്കൗണ്ടുകൾ.
(5) Clearance memos advising inter-governmental
Adjustments in the books of the Reserve Bank and the statements of monthly
balances from the Reserve Bank.
റിസർവ് ബാങ്കിന്റെ പുസ്തകങ്ങളിലെ അന്തർ സർക്കാർ ക്രമീകരണങ്ങളെ ഉപദേശിക്കുന്ന ക്ലിയറൻസ് മെമ്മോകളും റിസർവ് ബാങ്കിൽ നിന്നുള്ള പ്രതിമാസ ബാലൻസുകളുടെ പ്രസ്താവനകളും.
(6) Adjustments carried out in the offices of
the Accountants General, which include inter-Government adjustments,
books-transfers for inter-departmental supplies and services, periodical
adjustments and rectification of misclassification.
അക്കൗണ്ടന്റ്‌സ് ജനറലിന്റെ ഓഫീസുകളിൽ നടത്തിയ അഡ്ജസ്റ്റ്‌മെന്റുകൾ, അതിൽ അന്തർ ഗവൺമെന്റ് അഡ്ജസ്റ്റ്‌മെന്റുകൾ, ഇന്റർ ഡിപ്പാർട്ട്മെന്റൽ സപ്ലൈകൾക്കും സേവനങ്ങൾക്കുമായുള്ള പുസ്തക കൈമാറ്റം, ആനുകാലിക ക്രമീകരണം, തെറ്റായ വർഗ്ഗീകരണം തിരുത്തൽ എന്നിവ ഉൾപ്പെടുന്നു.
13.2 Public Works divisions, Forest Divisions and
departmental accounts offices render to the Accountants General monthly fully
compiled accounts classifying the receipt and payment transactions of the month
under appropriate heads of account duly supported by vouchers and other
documents. In Tamil Nadu and Andhra Pradesh, the treasuries render fully
compiled accounts to the Accountants General. In other States, the treasuries
render accounts to the Accountants General twice a month covering the period
from 1st to 10th and from 11th to the last day.
Main Process of Compilation in the State Accountant General’s Office
13.3 The first stage of compilation is the
posting in the Details Books of the particulars relating to debt, deposit and
remittance transaction appearing in the cash accounts and lists of Payments
submitted by treasuries. The transactions relating to Revenue Receipts and
Service Expenditure on Revenue and Capital Accounts under the various
functional major heads appearing in Cash Accounts and List of Payments are
adjusted in the Detail Book Part-I (Treasury Transactions) as pertaining to the
Suspense minor heads “ Departmental Adjusting Account” below the major head
“Suspense Accounts”. The adjusting minus
entries under this Suspense head are posted in the Detail Book- Part-II
(Departmental Accounts) from the several classified Abstracts of the various
Departments/Major Heads compiled through Schedules of Receipts /Schedules of
payments and vouchers in the Departmental accounting sections (vide para 13.4
and 13.5 below). The mechanism of the operation of “Departmental Adjusting
Account” in the Detail Books/Departmental classified Abstracts is provided to
ensure a control by the Treasury/Book section in the Accountant General’s
office over the accountal of all the schedules of Receipts/Schedules of
Payments and vouchers sent by those sections for their proper accountal in the
appropriate Departmental classified abstracts, without any omission.
13.4 On receipt of the monthly accounts from the
treasuries, the cash Accounts and List of payments are checked with reference
to the supporting Schedules of receipts/payments and after ensuring their
agreement, the Cash Account and List of Payments are posted in Detail Books
Part-I (Treasury Transactions) as indicated in Para 13.3 above. The Schedules are
then made over to the various departmental accounting sections (or the
Compilation Sections) with supporting vouchers etc. for purposes of detailed
compilation and preparation of classified Abstracts of the Major heads
concerned, dealt with by them for the month. In the compilation sheets the
gross amounts of the Vouchers are compiled to the appropriate detailed head/
minor head etc. relating to the major heads, and the recoveries made there from
recorded in the ‘deduction sheet or Register- Part V of the Abstract. When all
the vouchers are posted in the ‘COMPILATION Sheet’ the totals of each sub
head/minor head/ of each major heads of account are struck and agreed with the
total of the appropriate Schedule of payment.
13.5 From the compilation sheets, the totals
against each detailed head are posted in the Departmental classified Abstract
of Payments against the respective treasuries. Similarly the receipts or
expenditure items appearing in the accounts of an other government which are
received through settlement Account are also dealt with the manner indicated
above. The Departmental Classified Abstracts thus bring together the monthly
receipts and payments pertaining to each department for the whole account
circle classified under the relevant major, minor and detailed heads of
account. The transactions adjustable against a department or against a major
head not relating to any particular department, which are intimated to the
Accountant General by another Accounts Officer as well as all book adjustment
against a departmental or other major head which are initiated in the
Accountant General’s office itself are also incorporated in the relevant
Departmental Classified Abstract so that it may include monthly all
transactions of whatever nature connected with the receipts and payments
pertaining to each department or major
head of accounts. After the Departmental classified Abstract have been
completed, the Debt, Deposit and Remittance transactions appearing in them are
posted in the Detail Book-Part II (Departmental Accounts) where the totals of
Part I (Treasury transactions) are carried over under the appropriate heads
first. In this process, the amounts originally incorporated under the suspense
head “Departmental Adjusting Account” in Part-I of the Detail Books, and the
responding minus entries under the same suspense head, with reference to the
several classified Abstracts incorporated in Part-III of the Detail Books gets
squared up as indicated in para 13.4 above. This theoretically which striking
the grand total of Parts I and II of the Details Book for each month, to work
out the total of Debt, Deposit and Remittance transactions of the State as a
whole the figures against the suspense head Departmental Adjusting Account is
required to be brought to ‘nil’.
13.6 The next stage of compilation is the
posting of figures or revenue receipts and service payments from the
Departmental Classified Abstracts into the Departmental Consolidated Abstracts
and of the Debt, Deposit and Remittance figures from the detail Book in to the
Consolidated Abstract of Debt, Deposit and Remittance transactions. The
Departmental Consolidated Abstracts show the progressive total of revenue
receipts and service payments month by month under each major, minor and
detailed head of account. Separate Consolidated Abstracts are maintained for
each department or major head of account or for a group of departments or major
heads of account as may be found convenient.
13.7 The Consolidated Abstract of transactions
under Debt, Deposit and Remittance heads show the progressive totals month by
month under each heads as well as under such minor and detailed heads as may be
found necessary.
13.8 The final stage of compilation is the
preparation of the Abstract of major head totals from the Departmental
Consolidated Abstracts and the Consolidated Abstract of Debt, Deposit and
Remittance transactions. The Abstract of Major head Totals shows by major heads
of account the total receipts and disbursements of the account circle during
and to the end of the month. The total figures in the Abstract of Major Head
totals which shows the amounts received and paid on all accounts (Major head
wise) should agree with the statement of Disbursements’ Accounts which in
corporate the amounts received and paid by all persons, who render accounts,
including books adjustments etc.
13.9 Transactions in one account circle which
are adjustable in the accounts of another circle were being passed on month by
month to the latter for adjustment through the mechanisms of exchange Accounts
or settlement accounts. With the departmentalisation of the accounts of the
Central Government in a phased manner from 1.4.`976, the operation of exchange
and settlement accounts has been dispensed with on the Central side and all
inter-Governmental and inter departmental adjustments originating on the part
of Central Government are required to be settled by exchange of cheques or
demand draft with the Accounts Officers of the Governments or Departments
concerned.
13.10 The transactions of other State
Governments which originate in the State are initially accounted for in its own
accounts and then passed on to the states concerned for final adjustment in
their accounts. Such transactions are booked under Inter Suspense Accounts in
the Remittance sections of accounts. The monetary settlement between the States
is effected monthly through the Central Accounts Sections of the Reserve Bank
at Nagpur and on receipt of intimation of adjustment from the Bank, the Inter
State Suspense Accounts is cleared. Simultaneously, the monthly accounts of
Inter State Suspense are prepared and dispatched to the Accountants General of
the State concerned. These accounts are called the settlement accounts. While
the accounts despatched by the Accountants General is known as ‘outward
settlement accounts’ the same on its receipts in the office of the Accountant
General of the State to which it pertain is termed as ‘Inward Settlement
Accounts’. The transactions are first entered in Adjustment Register and then
posted in the Settlement Account Abstract. From these Abstracts, figures for
each head of account affected are posted in the relevant Departmental
classified Abstract or the Detail Books, as the case may be.
Transfer Entries
ഇനിപ്പറയുന്നവയ്ക്കായി ഒരു ഇനം അക്കൗണ്ടിന്റെ തലയിൽ നിന്ന് മറ്റൊന്നിലേക്ക് കൈമാറാൻ ട്രാൻസ്ഫർ എൻട്രികൾ തയ്യാറാണ്:
(i) correct an error of classification in the
original accounts;
യഥാർത്ഥ അക്കൗണ്ടുകളിലെ വർഗ്ഗീകരണത്തിലെ ഒരു പിശക് ശരിയാക്കുക;
(ii) adjust by debit or credit of its proper
head, an item outstanding under debt, deposit or remittance head;
ഡെബിറ്റ് അല്ലെങ്കിൽ ക്രെഡിറ്റ് അതിന്റെ ശരിയായ തലയുടെ ക്രെഡിറ്റ്, കടത്തിന് കീഴിലുള്ള കുടിശ്ശിക, ഡെപ്പോസിറ്റ് അല്ലെങ്കിൽ പണമയയ്ക്കൽ തല പ്രകാരം ക്രമീകരിക്കുക;
(iii) adjust inter-departmental or other
transactions which do not involve the receipt or payments of cash;
പണത്തിന്റെ രസീതോ പേയ്‌മെന്റോ ഉൾപ്പെടാത്ത ഇന്റർ ഡിപ്പാർട്ട്മെന്റൽ അല്ലെങ്കിൽ മറ്റ് ഇടപാടുകൾ ക്രമീകരിക്കുക;
(iv) classify and adjust item pertaining to more
than one head, when the transactions, due to administrative convenience were
initially accounted for under a single head of account.
അഡ്മിനിസ്ട്രേറ്റീവ് സൗകര്യങ്ങൾ കാരണം ഇടപാടുകൾ തുടക്കത്തിൽ ഒരൊറ്റ തലക്കെട്ടിന് കീഴിൽ കണക്കാക്കുമ്പോൾ ഒന്നിൽ കൂടുതൽ തലകളുമായി ബന്ധപ്പെട്ട ഇനം തരംതിരിക്കുകയും ക്രമീകരിക്കുകയും ചെയ്യുക.
13.12 The idea is in itself simple but the
procedure by which such transfers are carried out in the accounts is somewhat
elaborate. The final outcome of all the transfer entries relating to a month is
worked out in an Abstract known as the Combined Transfer Ledger and Abstract,
in which are shown the debits and credits to be made under each head, the
totals of the debits and the credits necessarily being equal. The net result of
the transfer entries as worked out in this Abstract is posted monthly under
appropriate heads in the relevant Departmental Classified Abstracts or the
Detail Book immediately under the total of each transaction and the totals
under the detailed heads and minor heads affected are thus corrected.
Monthly Accounts of State Government
13.13 Each State Accountant General, as soon as
the accounts of a month are closed, sends to the State Government a monthly
account of its transactions. The figures for this accounts are taken from the
Consolidated Abstract and Abstract of major Head Totals gives the totals of (a)
revenue receipts, (b) expenditure on revenue account, (c) capital expenditure
outside the revenue account during and progressive to end of the month., net
effect of receipt and payments under debt, deposits, etc. head (both in
Consolidated Fund and Public Account) during the month and progressive to end
to the month, totals of the transactions during the month and progressive to
end of the month, opening and closing cash balance followed by a major head
wise summary of transactions during and progressive to end of the month. The
form provides columns to indicate the budget/revised estimates and
corresponding progressive figures in the previous year.