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Introduction to Indian Government Accounts and Audit  

CONTENTS  


Chapters 


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 



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 



27 



28 



29 



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