THE ABBREVIATIONS USED IN THE MANUAL MAY BE READ AS FOLLOWS:

A.A. • Appropriation Accounts
A.G. • Accountant General
A.O. • Accounts Officer
C.A. • Controller of Accounts
C.A.A. • Chief Accounting Authority
C.C.A. • Chief Controller of Accounts
C.C.S. • Central Civil Services
C.& A. G. • Comptroller & Auditor General of India
C.D.A. • Controller of Defence Accounts
C.B.D.T. • Central Board of Direct Taxes
C.B.E.C. • Central Board of Excise & Customs
C.G.A. • Controller General of Accounts
C.T.Rs. • Compilation of Central Treasury Rules
D.C.R.G. • Death cum Retirement Gratuity
D.A. • Director of Audit
D.D.O. • Drawing and Disbursing Officer
D.D.S.& R. • Debt, Deposit, Suspense and Remittances
D.E.A. • Deptt. of Economic Affairs
F.A. • Financial Adviser
F.A. & C.A. 0 • Financial Adviser and Chief Accounts Officer
J.A.O/Jr.A.O. • Junior Accounts Officer
Jr. Acctt. • Junior Accountant
J.E. • Journal Entry
L.M.M.H. • List of Major and Minor Heads of Account
O.B. • Objection Book
P.A.C. • Public Accounts Committee
P.A.O. • Pay & Accounts Office/Officer
Pr. A.O. • Principal Accounts Office/Officer
P.S.B. • Public Sector Bank
R.B.I. • Reserve Bank of India
S.C.T. • Statement of Central Transactions
S.P.E. • Special Police Establishment
T.D.S. • Tax deducted at source
T.E. • Transfer Entry
T.O. • Treasury Officer
U.Cs. • Utilisation Certificates