It Contains detailed instructions and procedures relating to payments made by Pay and Accounts Officers and by Cheque drawing D.D.Os. of Civil Ministeries/Departments of the Central Government and their accounting, compilation, consolidation of annual accounts and inter departmental, inter Governmental adjustments and ancillary matters which are required to be followed by Accounts Offices. The Guide covers answers to almost all previous theorectical and practical questions including comments questions as well as thhose which may be set in future.
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