1
The accounts of Government are kept in the following three parts:-
Part I
Consolidated Fund
Part II Contingency Fund
Part III Public Account
In Part I, namely, Consolidated Fund, there are two main divi-
sions, viz :-
(1) Revenue — Consisting of sections for `Receipt heads
(Revenue Account) and Expenditure heads (Revenue Account)'.
(2) Capital — Consisting of Public Debt, Loans, etc. and con-
taining sections for `Receipt heads (Capital Account)',
anÑPublic Debt',`Loans and Advances etc.'
The Revenue division accounts for the proceeds of taxa-
tion and other receipts classed as revenue and the expenditure
met therefrom, the net result of which represents the revenue
surplus or deficit for the year.
In capital division, the section`Receipt Heads (Capital
Account)' accounts for the receipts of capital nature which
cannot be set-off against capital expenditure.
The section 'Expenditure Heads (Capital Account)'
accounts for the expenditure met mostly from borrowed funds
with the object of creating concrete assets of a material and
permanent character or investing outside the Govt. It also
accounts for receipts of a capital nature as are set-off against
expenditure.
The section`Public Debt', Loans and Advances, etc.,
account for loans raised and their repayments by Government
such as 'Internal Debt' of the Central Government and 'Loans
and Advances' made (and their recoveries) by Government.
This section also accounts for certain special transactions
relating to 'Appropriation to the Contingency Fund' and 'Inter-
State Settlement.'
In Part-II, namely, Contingency Fund, the accounts of
transactions connected with the Contingency Fund established
under Article 267 of the Constitution of India are recorded.
In Part-III, namely, Public Account, the accounts of the
transactions relating to 'Debt' (other than those included
in Part-I), 'Deposits', 'Advances', 'Remittances' and 'Suspense'
are recorded. The transactions under 'Debt', 'Deposits'
and 'Advances' in this part are such in respect of which
izLrkouk
INTRODUCTORY
ljdkj ds ys[ks fuEufyf[kr rhu Hkkxksa esa j[ks tkrs gSa%&
Hkkx I
lesfdr fuf/k
Hkkx II
vkdfLedrk fuf/k
Hkkx III yksd ys[kk
Hkkx I vFkkZr lesfdr fuf/k esa nks izeq[k izHkkx gSa] vFkkZr%&
(1) jktLo µ blesa izkfIr 'kh"kZ ¼jktLo ys[kk½ vkSj O;; 'kh"kZ ¼jktLo
ys[kk½* ds Hkkx 'kkfey gSaA
(2) iwathxr µ blesa yksd _.k] dtsZ vkfn rFkk ^izkfIr 'kh"kZ
¼iwathxr ys[kk½* vkSj ^yksd _.k*] ^dtsZ vkSj is'kfx;ksa* vkfn ds Hkkx
'kkfey gSaA
jktLo izHkkx dk lEcU/k djk/kku ls gksus okyh vk; ds ys[ks vkSj jktLo
ds :i esa oxhZÑr vU; izkfIr;ksa vkSj muesa ls fd, x, O;; ls gS ftudk
fuoy ifj.kke o"kZ ds fy, jktLo vf/k'ks"k ;k ?kkVs dks fu:fir djrk gSA
iwathxr izHkkx esa] ^izkfIr 'kh"kZ ¼iwathxr ys[kk½* Hkkx dk lEcU/k iwathxr
izdkj dh izkfIr;ksa ls gS ftldk mi;ksx iwathxr O;; dks izfrlarqfyr djus
esa ugha fd;k tk ldrk gSA
^O;; 'kh"kZ ¼iwathxr ys[kk½* Hkkx dk lEcU/k HkkSfrd vkSj LFkk;h izdkj
dh ewrZ ifjlEifÙk;ksa dk l`tu djus ds mís'; ls vf/kdka'kr% m/kkj yh xbZ
fuf/k;ksa esa ls fd, x, O;; ls vFkok ljdkj ls ckgj fuos'k djus ls gSA
blesa iwathxr izdkj dh mu izkfIr;ksa ds ys[ks Hkh 'kkfey gSa tks O;; dks
izfrlUrqfyr djus ds fy, iz;qDr fd, tkrs gSaA
^yksd _.k*] dtsZ vkSj is'kfx;ka vkfn Hkkx esa ljdkj }kjk fy, x,
dtsZ vkSj mudh iqu% vnk;fx;ka tSls fd dsUnz ljdkj ds ^vkUrfjd _.k*]
vkSj ljdkj }kjk fn, x, ^dtsZ vkSj is'kfx;ka* ¼vkSj mudh olwfy;ka½ ds
ys[ks 'kkfey gSaA bl Hkkx esa ^vkdfLedrk fuf/k dks fofu;ksx* vkSj
^vUrjkZT;h; ifj'kks/ku* ls lEcfU/kr dqN fo'ks"k izdkj ds ysu&nsu Hkh 'kkfey
gSaA
ys[kksa ds Hkkx-II vFkkZr vkdfLedrk fuf/k esa] Hkkjr ds lafo/kku ds
vuqPNsn 267 ds v/khu LFkkfir vkdfLedrk fuf/k ls lacaf/kr ysu&nsu ds ys[ks
ntZ fd, tkrs gSaA
ys[kksa ds Hkkx-III vFkkZr yksd ys[ks esa ^_.k* ¼Hkkx I esa 'kkfey _.kksa
dks NksM+dj vU; _.k½] ^tek*] ^is'kfx;ka*] ^izs"k.k*] vkSj ^mpar* ls lEcfU/kr
ysu&nsuksa ds ys[ks ntZ fd, tkrs gSaA bl Hkkx esa ^_.k*] ^tek*] vkSj ^is'kfx;ka*
ds v/khu os ysu&nsu ntZ fd, tkrs gSa ftuds lEcU/k esa ljdkj] izkIr /ku

2
dks okil djus dk nkf;Ro ysrh gS ;k vnk dh xbZ jkf'k;ksa dks olwy djus
dk nkok j[krh gS ,oa bl Hkkx esa izkIr jkf'k;ksa ¼^_.k* vkSj ^tek*½ dh
iquvZnk;fx;ksa vkSj iznÙk jkf'k;ksa ¼is'kfx;ksa½ dh olwfy;ka Hkh ^ntZ* dh tkrh
gSaA bl Hkkx esa ^izs"k.k*] ftlds v/khu [ktkuk vkSj eqnzk frtksjh ds udnh izs"k.k
fofHkUu ys[kk ifje.Myksa vkfn ds chp varj.kksa ds ys[ks] tSls ysu&nsu ntZ
gksrs g®A bu 'kh"kks± esa ntZ izkjfEHkd MsfcVksa ;k ØsfMVksa dk 'kks/ku vUrr%
mlh ys[kk ifje.My esa ;k fdlh vU; ys[kk ifje.My esa rnuq:ih izkfIr;ksa
;k vnk;fx;ksa }kjk fd;k tkrk gSA ys[kksa esa vfUre cqfdax ij lek;kstu
ds fy, vfu.khZr ysu&nsuksa dks mpar 'kh"kZ ds vUrxZr ntZ fd;k tkrk gSA
2. lsDVj vkSj ys[kksa ds 'kh"kZ
Åij mfYyf[kr Hkkx I ds izR;sd Hkkx esa ysu&nsu dks lsDVj esa
lewgc) fd;k tkrk gSA os gSa izkfIr 'kh"kks± ¼jktLo ys[kk½ ds fy, ^dj
jktLo*] ^dj&fHkUu jktLo* o ^lgk;rk&vuqnku vkSj va'knku* vkSj O;;
'kh"kks± ds fy, ^lkekU; lsok,a*] ^lkekftd lsok,a*] ^vkfFkZd lsok,a vkSj
^lgk;rk vuqnku ,oa va'knku*A fof'k"V dk;Z vFkok lsokvksa dks O;; 'kh"kks±
ds lsDVj ¼;Fkk lkekftd lsokvksa ds varxZr f'k{kk] [ksy&dwn] dyk vkSj
laLÑfr] LokLF; vkSj ifjokj dY;k.k] ty iwfrZ] lQkbZ] vkokl vkSj 'kgjh
fodkl½ esa lewgc) fd;k tkrk gSA Hkkx III ¼yksd ys[kk½ esa Hkh ysu&nsuksa
dks ^vYi&cpr*] ^Hkfo"; fuf/k*] ^vkjf{kr fuf/k* vkfn tSls lsDVjksa esa
lewgc) fd;k tkrk gSA bu lsDVjksa dks ys[ks ds eq[; 'kh"kks± esa mi-
foHkkftr fd;k tkrk gSA blds vfrfjDr dqN ekeyksa esa] lsDVjksa dks
ys[ks ds eq[; 'kh"kks± esa foHkkftr djus ls iwoZ mi&lsDVjksa esa mi&foHkkftr
fd;k tkrk gSA
eq[; 'kh"kks± dks y?kq 'kh"kks± esa foHkkftr fd;k tkrk gS ftuesa ls
izR;sd ds dbZ v/khuLFk 'kh"kZ gksrs gSa] ftUgsa lkekU;r% mi&'kh"kZ dgk
tkrk gSA mi&'kh"kks± dks iqu% C;kSjsokj 'kh"kks± esa foHkkftr fd;k tkrk
gSA buesa ls izR;sd 'kh"kZ ds v/khu O;; dks izHkkfjr vkSj LohÑr ds
chp foHkkftr djds fn[kk;k tkrk gSA dHkh&dHkh eq[; 'kh"kks± dks y?kq
'kh"kksZa esa vkSj vkxs foHkkftr fd, tkus ls iwoZ mUgsa mi&eq[; 'kh"kks± esa
Hkh foHkkftr fd;k tkrk gSA lsDVj vkSj mi&lsDVj lEcU/kh oxhZdj.k
ds vfrfjDr eq[; 'kh"kZ] mi&eq[; 'kh"kZ] y?kq 'kh"kZ] mi&'kh"kks±] C;ksjsokj
'kh"kks± vkSj oLrqxr 'kh"kks± ls feydj ljdkjh ys[kksa ds oxhZdj.k <kaps
dh Ng 'kh"khZ; O;oLFkk cukrs gSaA ;g vko';d ugha gS fd lkekU;
ys[kksa esa O;; ds foLr`r oxhZdj.k ds fy, fu/kkZfjr eq[;] y?kq vkSj
mi&'kh"kZ vfuok;Zr% mu vuqnkuksa ds mi&'kh"kZ vkSj vkcaVu dh vU;
;wfuVksa ds le:i gksa] tks ljdkj }kjk laln dks izLrqr dh xbZ vuqnku
dh ekaxksa ds fy, viuk, x, gSaA ijUrq lkekU;r% vuqnkuksa dh ekaxksa
vkSj foÙk ys[kksa ds chp dqN lhek rd ctV nLrkost esa mi;qDr
ijLij lanHkZ }kjk ;g laca/k j[kk tkrk gSA
O;; 'kh"kks± ds lsDVjksa ds vUrxZr vkus okys ys[kksa ds eq[; 'kh"kZ lkekU;r%
ljdkj ds dk;Zdykiksa ds vuq:i gksrs gSa] tcfd mlds v/khuLFk y?kq 'kh"kZ]
eq[; 'kh"kZ }kjk fu:fir dk;Z ds mís';ksa dks izkIr djus ds fy, viuk, x,
dk;ZØeksa ls lEc) gksrs gSaA mi&'kh"kZ ;kstukvksa] C;ksjsokj 'kh"kZ] mi&;kstuk
vkSj oLrqxr 'kh"kZ oxhZdj.k ds oLrqxr Lrj ds |ksrd gSaA
Government inccurs a liability to repay the moneys received or has
a claim to recover the amounts paid, together with repayments of the
former ('Debt' and 'Deposits') and the recoveries of the latter
(Advances').The transactions relating to `Remittances' in this
Part account for remittance of cash between treasuries and
currency chests, transfers between different accounting cirlces,
etc. The initial debits or credits to these heads are cleared
eventually by corresponding receipts or payments either within
the same circle of account or in another account circle. The
transactions pending adjustment on final booking in accounts
are recorded under Suspense heads.
2. Sectors and Heads of Accounts
Within each of the sections in Part I mentioned above, the
transactions are accounted for, grouped into sectors. They are
`Tax Revenue,' Non-Tax Revenue' and `Grants in-aid and
Contributions' for the receipt heads (revenue account), and
`General Services' `Social Services', `Economic Services' and
`Grants-in-aid and Contributions' for expenditure heads. Specific
functions or services are grouped in a sector for expenditure
heads (such as Education, Sports, Art and Culture; Health and
Family Welfare; Water Supply, Sanitation, Housing and Urban
Development under Social Services). In Part III (Public Account)
also, the transactions are grouped into sectors, such as Small
Savings, Provident Funds, Reserve Funds etc. These Sectors
are sub-divided into major heads of account. In some cases,
the Sectors are, in addition, sub-divided into sub-sectors before
their division into major heads of account.
The major heads are divided into minor heads, each of
which has a number of subordinate heads, generally known as
sub-heads. The sub-heads are further divided into detailed
heads. Under each of these heads, the expenditure is shown
distributed between charged and voted. Sometimes major heads
are also divided into sub-major heads before their further
division into minor heads. Apart from the Sectoral and sub-
Sectoral classification, the Major Heads, Sub-Major Heads,
Minor Heads, Sub-Heads, Detailed Heads and Object Heads
together constitute a six-tier arrangement within the
classification structure of Government Accounts. The major,
minor and sub-heads prescribed for the detailed classification
of expenditure in the general accounts are not necessarily
identical with the description of sub-heads and other units of
allotments in the grants which are adopted by Governments in
the Demands for grants, presented to Parliament. But in general
a good degree of correlation is maintained between the demands
for Grants and the Finance Accounts, by suitable cross
referencing in the budget documents.
The major heads of account, falling within the sectors for
expenditure heads, generally correspond to functions of
Government, while the minor heads, subordinate to them,
identify the programmes undertaken to achieve the objectives
of the function represented by the major head. The sub-head
represents schemes, the detailed head, Sub-Scheme and object
head, the object level of classification.

3
3. lkadsfrd oxhZdj.k i)fr
eq[; 'kh"kZ
eq[; 'kh"kZ ds fy, pkj vadksa dh ,d ladsr la[;k fu/kkZfjr dh
xbZ gS] igyk vad ;g lwfpr djrk gS fd eq[; 'kh"kZ dk laca/k izkfIr
'kh"kZ ls vFkok jktLo O;; 'kh"kZ vFkok iwathxr O;; 'kh"kZ vFkok dtZ
'kh"kZ ls gSA
jktLo izkfIr 'kh"kZ ds dksM dk izFke vad ^0* ;k ^1* gSA jktLo
izkfIr 'kh"kZ ds izFke ladsr vad esa 2 tksM+us ls rnuq:ih jktLo O;;
'kh"kZ dh fu/kkZfjr la[;k izkIr gksxhA iwathxr O;; 'kh"kZ ds fy, 2 vfrfjDr
:i ls tksM+s tkrs gSa rFkk dtZ ys[kk 'kh"kZ ds fy, 2 vkSj tksM+s tkrs
gSaA mnkgj.k ds fy, Qly Ñf"k deZ 'kh"kZ ds fy, 0401 ladsr la[;k
izkfIr 'kh"kZ] 2401, jktLo O;; 'kh"kZ] 4401 iwathxr ifjO;; 'kh"kZ rFkk
6401] dtZ 'kh"kZ ds |ksrd gSaA
rFkkfi] ,slh i)fr mu foHkkxksa ds fy, laxr ugha gS tgka iwath
vFkok dtZ 'kh"kZ ds [kkrs ugha cuk, tkrs tSls fd iwfrZ foHkkxA dqN
ekeyksa esa] tgka izkfIr;ka@O;; vf/kd ugha gksrs] dqN eq[; 'kh"kksZa dks ,d
gh la[;k ds varxZr feyk;k tkrk gS] ml la[;k ds vUrxZr eq[; 'kh"kZ
Lo;a mi&eq[; 'kh"kZ cu tkrs gSaA
mi&eq[; 'kh"kZ
izR;sd eq[; 'kh"kZ ds vUrxZr ladsr 01 ls izkjEHk gksus okys dksM
ds fy, nks vadksa dk ladsr fu/kkZfjr fd;k x;k gSA tgka dksbZ mi&eq[;
'kh"kZ ugha gS ogka ^00* ladsr j[kk x;k gSA ukekoyh ^lkekU;* dks ladsr
¼dksM½ ^80* fn;k x;k gS rkfd vkxs Hkh mi&eq[; 'kh"kZ tksM+s tkus ij
^lkekU;* ds fy, ladsr vUr okyk gh cuk jgsA
y?kq 'kh"kksZa dks rhu vadksa okys ladsr ¼dksM½ fn, x, gSa] ;s ladsr
izR;sd mi eq[; 'kh"kZ@eq[; 'kh"kZ ¼tgka dksbZ mi&eq[; 'kh"kZ ugha gSa½
ds vUrxZr ^001* ls 'kq: gksrs gSaA dksM ^001* ls rFkk dksM ^750*
ls ^900* rd dqN ladsr ekud y?kq 'kh"kksZa ds fy, vkjf{kr fd, x,
gSaA y?kq 'kh"kksZa ds fy, lkadsfrd oxhZdj.k i)fr bl izdkj ls rS;kj
dh xbZ gS fd dqN y?kq 'kh"kZ ftuds fofHkUu eq[;@mi eq[; 'kh"kksZa ds
vUrxZr lkekU;r% ,d gh ukekoyh gS muds lEcU/k esa] tgka rd lEHko
gks] ogka ogh rhu vadksa ds ladsr viuk, x, gSaA
oxhZdj.k dh bl ;kstuk ds vUrxZr] izkfIr eq[; 'kh"kZ ¼jktLo ys[kk½
dks 0020 ls 1606 rd( O;; eq[; 'kh"kks± ¼jktLo ys[kk½ dks 2011 ls 3606
rd] O;; eq[; 'kh"kks± ¼iwathxr ys[kk½ dks 4046 ls 5475 rd] ^yksd _.k*
ds vUrxZr eq[; 'kh"kksZa dks 6001 ls 6004 rd vkSj ^^dtsZa vkSj is'kfx;ka**
^^vUrjkZT;h; ifj'kks/ku** rFkk ^^vkdfLedrk fuf/k dks vUrj.k** dks 6075
ls 7999 rd dh Øekxr Øfed la[;kvksa dk ,d lewg fu/kkZfjr fd;k x;k
gSA ladsr la[;k 4000 iwathxr izkfIr ds eq[; 'kh"kZ ds fy, nh xbZ gSA
Hkkx II esa ^vkdfLedrk fuf/k* ds ,dek= eq[; 'kh"kZ ^vkdfLedrk fuf/k*
dks ladsr la[;k 8000 nh xbZ gSA yksd ys[kksa ds v/khu eq[; 'kh"kZ dks 8001
ls 8999 rd dh ladsr la[;k,a nh xbZ gSaA
3. Coding Pattern
Major Head
A four digit Code has been allotted to the Major Head, the
first digit indicating whether the Major Head is a receipt head
or Revenue Expenditure Head or Capital Expenditure Head or
Loan Head.
The first digit of Code for Revenue Receipt head is either
‘0’ or ‘1’.Adding 2 to the first digit Code of the Revenue
Receipt Head will give the number allotted to corresponding
Revenue Expenditure Head; adding another 2, the capital
expenditure head; and adding another 2, the loan Head of
Account. For example,for a Crop Husbandry head, code 0401
represents the receipt head; 2401, the revenue expenditure
head, 4401, the Capital Outlay head and 6401, the Loan head.
Such a pattern is, however, not relevant for those
departments which are not operating Capital or Loan heads of
Accounts e.g. Department of Supply. In a few cases, however,
where Receipt/Expenditure is not heavy, certain Major Heads
have been combined under a single number, the Major Heads
themselves forming Sub-Major Heads under that number.
Sub Major Head
A two digit code has been allotted, the code starting from
01 under each Major Head. Where no sub-major head exists,
it is allotted a code `00'. Nomenclature 'General' has been allotted
Code`80' so that even after further sub-major heads are
introduced, the Code for `General' will continue to remain the
last one.
Minor Heads have been allotted a three digit code , the
codes starting from `001' under each Sub-Major/Major Head
(where there is no Sub-major head). Codes from `001' and few
codes `750' to `900' have been reserved for certain standard
Minor Heads. The coding pattern for Minor Heads has been
designed in such a way that in respect of certain Minor Heads
having a common nomenclature under various Major/Sub Major
Heads, as far as possible, the same three digit code is adopted.
Under this scheme of codification, receipt major heads
(revenue account) are assigned the block of numbers from
0020 to 1606; expenditure major heads (revenue account) from
2011 to 3606, expenditure major heads (capital account) from
4046 to 5475, major heads under `Public Debt' from 6001 to
6004 and those under `Loans and Advances',`Inter -State
Settlement' and `Transfer to Contigency Fund'from 6075 to
7999. The code number 4000 has been assigned for Capital
receipt major head. The only major head `Contingency Fund'
in Part-II,`Contingency Fund' has been assigned the code
number 8000. The major heads in the Public Account are
assigned the code numbers from 8001 to 8999.

4
4. bu ys[kksa esa 'kkfey ysu&nsu eq[; :i esa foÙkh; o"kZ vizSy ls ekpZ
ds nkSjku okLrfod jksdM+ izkfIr;ksa vkSj laforj.kksa dks lwfpr djrs gSa tks
ml vof/k ds nkSjku ljdkj dks izkIr vFkok ljdkj }kjk ns; jkf'k;ksa ls
vyx gksrs gSaA rFkkfi] jksdM+ vk/kkj iz.kkyh ¼ys[kkdj.k dh
izksnHkwr iz.kkyh ds dkUVªk&fMlfVaD'ku esa½ ysu&nsuksa dks ntZ djus vkSj
okf.kfT;d fl)kUrksa ij py jgs ljdkjh okf.kfT;d miØeksa dh okLrfod
fLFkfr crkus ds fy, iw.kZr;k mi;qDr ugha gSA vr% miØeksa ds bl
Js.kh ds C;kSjsokj ys[ks fu;fer ys[kksa ls ckgj leqfpr okf.kfT;d :i esa
j[ks tkrs gSa vkSj budh Hkkjrh; ys[kk&ijh{kk rFkk ys[kk foHkkx }kjk
ys[kk&ijh{kk Hkh dh tkrh gSA
5. bu ys[kksa esa fn[kk, x, okLrfod vkadM+s] olwfy;ksa dks fglkc esa ysus
ds ckn O;; dks iwjk djus ds fy, Lohdk;Z fuoy vkadM+s gSaA fdUrq laln
esa izLrqr dh xbZ ekaxsa vkSj fofu;ksx ys[ks ldy O;; ds fy, gksrs gSa vkSj
muesa izkfIr;ka rFkk olwfy;ka 'kkfey ugha gksrh gSa] ftUgsa vU;Fkk O;; esa deh
ds :i esa fy;k tkrk gSA
6. la?k ljdkj ds flfoy ea=y;ksa vkSj foHkkxksa ds ys[kksa dk foHkkxhdj.k
1 vizSy 1976, 1 tqykbZ] 1976, 1 vDrwcj] 1976 rFkk 1 vizSy] 1977
ls pj.kksa esa fd;k x;k Fkk rFkk la?k jkT; {ks=] fnYyh rFkk vaMeku ,oa
fudksckj }hilewg ds ys[kksa dk iz'kklu Øe'k% 1 vizSy] 1977 rFkk 1 twu]
1980 dks fd;k x;k FkkA la?k ljdkj ds foÙk ys[kksa dks o"kZ 1977-78 ds
ckn ls foÙk ea=y; }kjk rS;kj fd;k tk jgk gSA LorU=rk lsukfu;ksa dh
isa'kuksa rFkk tkxhjksa] Hkwfe;ksa vkfn ds iquxZzg.k ds cnys esa isa'kuksa lfgr isa'kuksa
¼flfoy½ dks Hkh foÙkh; o"kZ 1990-91 ls foHkkxhÑr dj fn;k x;k Fkk A
Hkkjr ds fu;a=d egkys[kkijh{kd bl le; dsoy ¼i½ Hkkjrh; ys[kk ijh{kk
,oa ys[kk foHkkx] rFkk ¼ii½ la?k jkT; {ks= iz'kklu paMhx<+ vkSj nknjk ,oa
ukxj gosyh ls lacaf/kr ysu&nsuksa ds ys[kksa dk vuqj{k.k djrs gSaA
ys[kksa dk foHkkxhdj.k gksus ij _.k] tek] mpar vkSj izs"k.k 'kh"kksZa ds
vUrxZr fofHkUu egkys[kkdkjksa dh cfg;ksa esa ys[kk 'ks"kksa dks ys[kksa ds foHkkxhdj.k
ls iwoZ dh rkjh[kksa ls ea=y;okj rFkk foHkkxokj foHkkxh; ys[kk cfg;ksa esa fy;k
x;k FkkA ,sls 'ks"kksa esa ls 8158 djksM+ #- ¼fuoy ØsfMV½ dh rqyuk esa
ek= 8208 djksM+ #- ¼fuoy ØsfMV½ ds gh fooj.k izkIr gq, vkSj Lohdkj
fd, x, 50 djksM+ #- ds fuoy MsfcV 'ks"k ds lek'kks/ku] vkcaVu vkSj
LohÑfr ;k cês [kkrs Mkys tkus dh dkjZokbZ dh tk jgh gSA
7. fofue; }kjk gkfu vFkok ykHk dk lek;kstu
(i) o"kZ 1991-92 ls iwoZ] fons'kh eqnzk ds ysu&nsuksa ds dkj.k mRiUu
gqbZ fofue; }kjk gkfu vFkok ykHk ds ys[kkdj.k dh i)fr dks vkfFkZd
dk;Z foHkkx dh cfg;ksa esa dsUnzhÑr fd;k x;k FkkA fuoy gkfu vFkok ykHk
dks ys[ks esa eq[; 'kh"kZ 2075/0075 ds vUrxZr n'kkZ;k x;k FkkA o"kZ
1991-92 ls] bl ys[kkdj.k i)fr esa Hkkjr ds fu;a=d egkys[kkijh{kd ds
4. The transactions included in these accounts represent
mainly the actual cash receipts and disbursements during the
financial year April to March as distinguished from amounts
due to or from Government during the same period. The cash
basis system (in contra distinction to accrued system of
Accounting) is, however, not entirely suitable for recording the
transactions and presenting the true state of affairs of
Government commercial undertakings run on commercial
principles. The detailed accounts of this class of undertakings
are, therefore, maintained outside the regular accounts in
proper commercial form and also are subject to Audit by the
Indian Audit and Accounts Department.
5. The figures of actuals shown in these accounts are net,
after taking into account the recoveries as are permitted to be
set off against expenditure. But the Demands presented to
Parliament and the Appropriation Accounts are for gross
expenditure and exclude the receipts and recoveries which are
otherwise permitted to be set off in reduction of expenditure.
6. The Accounts of the Civil Ministries and Departments
of the Union Government were Departmentalised in stages
w.e.f. 1st April, 1976, 1st July, 1976, 1st October, 1976 and
1st April, 1977 and of the Administrations of Union
Territories of Delhi and Andaman and Nicobar Islands from
1st April, 1977 and 1st June,1980 respectively. The
preparation of the Finance Accounts of the Union
Government from 1977-78 onwards are being done by the
Ministry of Finance. Pensions (civil) including pensions to
freedom fighters and pensions in lieu of resumed jagirs,
lands etc. were also departmentalised with effect from
financial year 1990-91. The Comptroller and Auditor General
of India maintains, presently only the accounts of
transactions relating to (i) the Indian Audit and Accounts
Department and (ii) Union Territory Administration of
Chandigarh and Dadra and Nagar Haveli.
On the departmentalisation of accounts, accounts balances
in the books of the various Accountants General under debt,
deposit,suspense and remittance heads on the dates prior to
the dates of departmentalisation of accounts were taken over
in the departmental accounts books Ministry-wise and
Department-wise. Of such balances taken over,against sums
amounting to Rs. 8158 crores(net credit) details for only
Rs. 8208 crores(net credit) were received and accepted. Action
is being taken to effect reconciliation, allocation and acceptance
or write off of the remaining net debit balance of Rs. 50crores.
7. Adjustment of loss or gain by Exchange
(i) Prior to the year 1991-92, the procedure for the accounting
of loss or gain by exchange arising out of transactions in
foreign currencies were centralised in the books of Department
of Economic Affairs. The net loss or gain was reflected under
the Major Head 2075/0075 in the accounts. From 1991-92, this
accounting practice has been,with the approval of C&AG of

5
vuqeksnu ls ifjorZu dj fn;k x;k gSA ,slh gkfu vFkok ykHk dks vc lacaf/kr
ea=y;@foHkkx dh cfg;ksa esa vfUre :i ls ys[kkc) fd;k tkrk gSA
vUrjkZ"Vªh; foÙkh; laLFkkuksa }kjk #i;k izfrHkwfr;ksa dks Hkquk, tkus rFkk
fons'kh _.kksa ds laca/k esa tks iw.kZr% pqdrk dj fn, x, gSa] fofue; fofHkUurk
dks 'kh"kZ ‘8680 - fofo/k ljdkjh ys[ks & 'ks"kksa esa lao`r gksus okys ys[kk 'kh"kksZaa
ls cês [kkrs Mkys x,* }kjk eq[; 'kh"kZ 6001/6002 ds vUrxZr laxr y?kq
'kh"kZ] mi 'kh"kZ ftlesa O;;@iqu% vnk;xh dks MsfcV fd;k x;k gS] izfr dkUVªk
ØsfMV }kjk cês [kkrs Mkyk tkrk gSA
(ii) ,l Mh vkj dk vf/kxzg.k
,l Mh vkj ds vf/kxzg.k ds fy, ysu&nsuksa ls mRiUu gkfu vFkok ykHk
dks 'kh"kZ 8012-fo'ks"k tek vkSj ys[ks&vUrjkZ"Vªh; eqnzk dks"k esa
,l Mh vkj&fofue; nj fofHkUurk ds vUrxZr ys[kkc) fd;k tkrk gSA
India, changed. Such losses or gains are now finally accounted
for in the books of the respective Ministry/Department.
In respect of encashment of Rupee securities by International
Financial Institutions as also in the matter of foreign loans that
have been fully repaid the exchange variation is written off to
"8680--Misc. Government Account---write off from heads of
Accounts closing to balance" by per contra credit to the
relevant Minor head, sub head under Major head 6001/6002 to
which the Expenditure/repayment stands debited.
(ii) Acquisition of SDRs
The loss or gain arising out of transactions for acquisition of
SDRs is to be accounted for under the head 8012-Special Deposit
and Accounts - SDR at the IMF- Exchange Rate variation.