Paper 3

Introduction To Indian Accounts and Audit Notes

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CHAPTER 1: The Purpose of Accounts and Audit
CHAPTER : 2 Government System of Accounts and Audit and Commercial System
CHAPTER 8: The Working of a Treasury
CHAPTER 4: Theory of Independence of Audit-Combination of Functions in relation to Accounts and Audit
CHAPTER 5 : DISTRIBUTION OF RESPONSIBILITY FOR AUDIT AND ACCOUNTS
CHAPTER. 6 General Structure Of The Financial Admin In India
CHAPTER: 7 Currency and Resource Arrangements
CHAPTER 8: The Working of a Treasury
CHAPTER: 9 Procedure of Departments whose Initial Accounts are compiled, in whole or in part, departmentally instead of at the Treasury
CHAPTER 10 :The Original Records. The Basis of Accounts and Audit
CHAPTER 11: Classification of Receipts and Expenditure in Government Accounts
CHAPTER :12 Functions and Spirit of Audit
CHAPTER 3: The Position and Functions of the Comptroller and Auditor General Of India
CHAPTER 14 : Audit of Expenditure
CHAPTER 15; Audit of Sanctions
CHAPTER 16 ; Audit against Provision of Funds
CHAPTER 17 Audit against Rules and Orders (Audit against Regularity)
CHAPTER 18; Audit of Debt, Deposit and Remittance Transactions
CHAPTER 19; Audit of Stores and Stock