ACCOUNTS CODE

shffee@gmail.com V. Syed Shafee, Sr.Asst. CHNC- Kanekal - Anantapur Dist.

ART 1 TO 4 ART 5 ART 11

C & R.G. FUNCTIONS APPROPRIATION ACCOUNTS MAINTENANCE OF ACCOUNTS BY BANK STATE & CENTRAL EXCHANGE ACCOUNTS FINANCE ACCOUNTS PROFORMA ACCOUNTS PERIOD OF ACCOUNTS

ART 16

ART 19 ART 21

ART 31

CLASSIFICATION OF PAY & ALLOWNACES REFUNDS OF REVENUE SUSPENSE ACCOUNTS ACQUISITION OF LAND TAXES ON LAND

ART 35 ART 37 ART 38 ART 40

ART 52 ART 59 ART 73 ART 80

TRANSFER ENTRIES SERVICE & COMMERCIAL DEPTS ABATEMENT EMBECEMENT OF CASH

COMPTRILLER & AUDITOR GENERAL OF INDIA (Cr A.G.) APPOINTED UNDER HAND & SEAL OF PRESIDENT SALARY CHARGED AUDIT LOCAL AUDIT VISITING OF OFFICE BY AUDIT PARTIES PAID VOUCHER AUDITED BE FORE CLAIMS ARE ADMITTED

POST AUDIT

PRE AUDIT

APPROPRIATION ACCOUNTS PUBLIC ACCOUNTS COMMITTEE ASOECTS CIVERED BUDGETORY

FURNISHED EVERY YEAR TO GOVERNOR TO BE TABLED IN THE ASSEMBLY BODY OF LEGISLATURE WHICH EXAMINES REPORTS OF AUDIT PROVISION AVAILABLE FOR MEETING EXPENDITURE NEW SERVICE TOKEN / SUPPLEMENTARY APPROPRIATION AVAILABLE RE APPROPRIATION IN ORDER SURRNDERS MADE IN TIME

GENERAL SERVICES SECTOR a) SUB SECTORS ORGANS OF STATE

SERVICE

LEGISLATURE GOVERNOR JUDICIARY COUNCIL OF MINISTER ELECTIONS COLLECTION OF TAXES CURRENCY REVENUE

b) FISCAL SERVICES

c) INTEREST PAYMENT & SERVICING OF DEBT

d) ADMINISTRATIVE SERVICE PUBLIC SERVICE COMMISSION DIST ADMINISTRATION POLICE & JAILS T r A DEPT SUPPLIES & DISPOSALS STATIONERY & PRINTING FIRE - SERVICES e) PENSIONS & MISCELLANCEOUS GENERAL SERVICES SOCIAL & COMMUNITY SERVICES EDUCATION, MEDICAL & HEALTH PUBLIC HEALTH HOUSING SOCIAL SECURITY & WELFARE DEPTS. HEALTH, BROAD CASTING INFORMATION & PUBLICITY SANITATION WATER SUPPLY

ECONOMIC SERVICES 1. GENERAL ECONOMICS SERVICES 2. AGRICULTURE & ALLIED 3. INDUSTRY & MINERALS DEVELOPMENT 4. WATER & POWER 5. TRANSPORT & COMMUNICATION 6. RAILWAYS 7. POSTS & TELEGRAPHS

2210 01 110

MEDICAL & PUBLIC HEALTH URBAN HEALTH SERVICE HOSPITALS & DISPENSARIES A TEACHING HOSPITALS NIZAMS INSTITUTE OF MEDICAL SCIENCES

2403 001

ANIMAL HUSBANDRY VETERINARY SERVICES & ANIMAL HEALTH HOSPITALS & DISPENSARIES CROP HUSBANDRY HOTICULTURES & VEGETABLE CROPS VEGETABLES / 04 FRUITS HQS OFFICES / 03 DIST OFFICES

04 2401 119 05 01

2014 105 04 010 110 132

ADMINISTRATION OF JUSTICE (MAJOR HEAD) CIVIL & SESSIONS COURTS (MINOR HEAD) CIVIL & SESSIONS COURTS (SUB-HEAD) SALARIES (DETAILED HEAD)

DOMESTIC TRAVEL EXPENSES OTHER OFFICE EXPENSES

010 SALARIES 011 PAY 012 OTHER ALLOWANCES 013 D.A. 020 WAGES 030 OVERTIME ALLOWANCE 040 PENSIONERY CHARGES 041 PENSIONS 042 GRATUITIES 050 REWARDS 011 DOMESTIC TRAVEL EXPENSES 111 T.A. 112 BUS WARRANTS

271 OTHER EXPENDITURE 272N MAINTENANCE 273 WORK CHARGESD ESTABLISHMENT 280 PROFESSIONAL SERVICES 281 PLEADERS FEES 282 PAYMENT TO HOME GUARDS 283 PAYMENT TO ANGANWADI WORKERS

113 T.A. / D.A. TO NON OFFICIALS 131 UTILITY PAYMENTS 132 OTHER OFFICE EXPENSES 140 RENTS RATES & TAXES 150 ROYALTY 160 PUBLICATIONS 200 OTHER ADMINISTRATIVE EXPENSES 210 SUPPLIES & MATERIALS 211 MATERIALS & SUPPLIES 212 DRAUGS & MEDICINES 220 ARMS & AMMUNITION 230 COST OF RATION & DIET 240 PETRO OIL & LUBRICANTS 250 CLOTHING & TENTAGE

284 OTHER PAYMENTS 340 SCHOLARSHIPS & STIPENDS 410 SECRET SERVICE EXPENDITURE 510 MOTOR VEHICLES 520 MACHINERY & QUIPMENT 521 PURCHASES 530 MAJOR WORKS 550 LOANS & ADVACNES 640 WRITE OFF & LOSSES 700 DEDUCT RECOVERIES

REVENUE ACCOUNT COMPRISES COMPRISES CURRENT INCOME & EXPENDITURE TAXES, DUTIES, FEES, FINES CAPITAL ACCOUNT : EXPENDITURE OF CAPITAL NATURE SUCH AS CONSTRUCTION OF BUILDINGS, IRRIGATION ETC LOAN ACCTS PUBLIC DEBT, LOAN & ADVANCES

SEVEN TIER STRUCTURE SOCIAL & COMMUNITY SECTOR 2210 MEDICAL & PUBLIC HEALTH MAJOR FUNCTION HEAD I) URBAN HEALTH SERVICES - SUB MAJOR HEAD 110 HOSPITALS & DISPENSARIES - MINOR HEAD - PROGRAM A. TEACHING HOSPTIALS - GROUP SUBHEAD - SCHEME 04 OSMANIA GENERAL HOSPITAL HYD - SUB HEAD 010 SALARIES DETAILED HEAD 011 PAY SUB DETAILED HEAD REVENUE RECEIPTS 0202 EDN 0210 M & H REV. EXP. 2202 2210 CAPITAL 4202 4210 LOAN 6202 6210

012 OTHER ALLOWANCES : H.R.A., C.C.A. MEDICAL & EDUCATIONAL CONCESSIONS LEAVE TRAVCEL CONCESSION 110 DOMESTIC TRAVEL EXPENSES : . T.A. : TRANSFER T.A., FIXED T.A. 132 OTHER OFFICE EXPENSES OFFICE NECESSITIES SUCH AS FURNITURE TYPE WRITERS : OFFICE COMPUTERS ; STATIONERY HOT & COLD WEATHER CHARGES ETC 160 PUBLICATIONS : PRINTING OF BOOKS : PUBLICATIONS PURCHASE FOR LIBRARY 280 PROFESSIONAL SERVICES : PAYMENTS TO INFORMATIONS ; PRITNING OF SECRET MATERIAL 510 MOTOR VEHICLES : PURCHASE OF VEHICLES FOR ORGANISATIONAL PURPOSES 700 DEDUCT RECOVERIES : IN GROSS BUDGET RECOVERIES FROM ENTERNAL AGENCIES

ART 12 : BANK MAINTAINS TWO ACCOUNTS ONE OF STATE GOVT. IN WHICH IT IS LOCATED. OTHER IS CENTRAL ACCOUNT. ALL DRAWALS OF OTHER STATES & LATER ADJUSTED BY R.B.I ART 16 : TRANSACTIONS BETWEEN STATES & UNION SETTLED BY SETTELEMENT ACCOUNTS ART 19 : PROFORMA ACCOUNTS GOVT. ACCOUNTS ARE MAINTAINED ON SIGLE ENTRY BASIS. BUT SOME UNITS MAINTAIN ACCOUNTS ON COMMERICAL BASIS IN PRESCRIBED FORM WHICH IS KNOWN AS PROFORMA ACCOUNT. ART 30 A : GENERAL PRINCIPALS OF CLASSIFICATION CAPITAL EXPDR GENERATES ASSETS IE BUILDING ETC REVENUE EXPDT FOR MAINTENANCE T.A. IS DEBITABLE TO ACTIVITY OF TOUR PAY DEBITABLE POST TO WHICH APPOINTED

ART 31 : INCIDENCE OF TRANSIT PAY IS ON THE ORGANISATION TO WHICH EMPLOYEE PROCEEDS BUT IF THE PROCEEDS ON LEAVE WITHOUT REPORTING AT NEW STATION DEBITABLE TO OLD STATION FOREIGN SERVICE BOTH FOR PROCEEDING & REPATRIATION DEBITABLE TO FOREIGN EMPLOYER LEAVE SALARY DEBITABLE TO GOVT. ART 32 : TRAVEL EXPENSES DEBITABLE TO ACTIVITY CLOSELY CONNECTED ART 33 : WORKS EXPENDITURE DEBITABLE TO MEDICAL (FUNCTIONAL) DEPT. IF IT IS FOR HOSPITALS, DISPENSARIES & OFFICE. IF FOR QUARTERS DEBITABLE TO 2059/4059 PUBLIC WORKS ART 80 : LOSSES OF MONEY NOTIONAL BROUGHT TO ACCOUNTS & WRITTENT OFF