The Civil Accounts Manual contains detailed instructions and procedures relating to payments by Pay and Accounts Officers and by cheque drawing DDOs of Civil Ministries/Departments of the Central Government and accounting, compilation, consolidation of annual accounts and inter-departmental, inter-governmental adjustments and ancillary matters which are required to be followed by Accounts Offices. These instructions cover most of the facets thereof and include standardised forms of various accounts registers/records/returns to be maintained and or submitted by such offices. Due to passage of time, a number of changes have been necessitated to be included in the provisions of the Manual to cope up with the needs of time. Correction slips and other amendments to the provisions of Civil Accounts Manual by way of Office Memoranda have been issued. This edition incorporates all such correction slips issued and related Office Memoranda.

2.    Three new chapters have also been added to this revised edition viz., (i) Bank Reconciliation - Expenditure Account Transactions; (ii) Bank Reconciliation - Revenue Accounts of CBEC; and (iii) Bank Reconciliation - Revenue Accounts of CBDT. These chapters will help in the understanding of the reconciliation process of Expenditure and Receipts Accounts of CBEC and CBDT with Public Sector Banks and Reserve Bank of India.

3.    Under Article 343 of the Constitution, Hindi in Devnagri script is the official language of the Union. The Official Language (Amendment) Act, 1967 further provides the use of English language in addition to Hindi for all official purposes of the Union Government. For facilitating the progressive use of Hindi in Union Administration all non-statutory codes and Manuals of the Central Government Departments have to be translated into Hindi and all these publications will be in diglot form the Hindi and English texts being given side by side. Accordingly, this manual is also now brought out in diglot form.

4.    While every effort has been made to make the Hindi translation correspond to its English text as closely as possible, the English text may be referred to where the meaning is not clear from the translation. Any errors or inaccuracies coming to the light may kindly be brought to our notice, so that these are corrected in the next edition.

New Delhi.
Dated , 2002.

Controller General of Accounts