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ACCOUNT CODE Volume II Treasury Accounts FIRST EDITION (Second Reprint) {Incorporating Correc'ion Slip Nos. 1 to 75) Assued by the Comptroller and Auditor General of India with the approval of the President CONTENTS PART Axcioues: CHAPTER I_ENTRODUCTORY PART I HAPTER I—CLASSIFICATION OF TRANSACTIONS IN TREASURY ACCOUNTS: A-Geemn Hee Gh Be Boe a . B.—Taansaertons wren onsen Govxasiuznre— Ltn State Trensuree . 8 UL Tn Central Teearuea : Boe Go: + ° C—teassicnoxs on wiuazy oF Rainwars | ee th D.—Taaxsactioxs ox BIMALY oF GovEuounnte oF Ommzn CovieRIES | 10 B—Accoowe wim Researn Bask. “arr n 2. —Tewesactions wrrw Durauraisnrs WHOM DRAW MONEY BY cuHaUES B GRisecrzanons— T. Cash Remittances. eo et a i, Reserve Bik of Indie Remittances | ar B IIL Military Treasure Remittances | 3 ES ‘H—Anvosnnmere ay Taaxeren no : 26 (CHAPTER IIL-ACCOUNTS TO BE KEPT AT TREASURIES Secviox 1~Grmenas, Dunnorcoxs Aciwmovnomy ee * BTaxasenen's Rconns— 1. Cash soe om Ee ae 2 U. Sismpsandopion ST Lt ar (C~Acooure Boors— TGuhBok se ee ee es 1, Subsidiary Registers— (a) Gener as (©) Register of Adjustments between Central and State Goveramenta 36 (0 Raper of Adestments with ther State Goverment ‘State Baxpense) 38 (@) Register of Transactions with Railways |) )]] ga (e) Register of Adjontments by Tranafer fo () Other Ragiters ss “= we a II, Special Directions for Bonk Treasuriee— (2) General em 8s Rw « (©) Register of Reerve Bank Deposita. | ae “ (6) Register of Miacasiications by the Bank | |) s IV. Incorporation of Sub-treasury Accounts.) ) a YV. Daily Oosing of Acsounte A 5. om oo ‘VI. Monthly Glosing of Accounts =|! 3 5 Ssorton 2—Tuaxsucrions oF Dzrannwexes wiion RENDER sxrAuare Ch e ‘Aocowwes = © ~ (i) conTENTS. Srerow 3~Accovsts or Dssosins | —Drrosrrs oF Locst-FoxDs ‘Devos ax Sun-runasraia ‘Snomox 4—Accovwrs oF Rersenve Basi o¥ Iypua Raxrrnixces A-—Insue of Telographio Transfers and Drafts oe ‘B—Bncashmoat of Telographie Transfers and Drafts : “O.—Dewwings and Eacashmente at Sub-treasures D—Drafiy ete, concilled se fo E—Daiis, otc, exchanged || 7 ri Sroriox 4-A.—Accousts or Mnsrany Tarasuns ReaovzAxces ‘Seomox 5—Misontsaxrove Accowss F (CHAPTER 1V—ACCOUNTS RETURNS TO BE RENDERED BY ‘TREASURIES Acoma. ee, ‘B—Courmariox oF Mowraty Aocouvrs— 1. Cosh Account and Tist of Payments 1, Supporting Schedules (2) General. a (0) Schedule of Taoome tax Receipts (c) Schedules for Railways and Depertmental Disa ‘Oficers (d) Sebedale of Deposit Transactions (©) Schedule of Seamen's Money Orders =|), IIL Phas and Minos Memorenda— (Goal ee : () Deposits > fbn ee : (Stamp Do : IV, Statement of Lapeed Subvtreasury Cech Orders. -G.—Sumnssiox 20 Accowreawr Gamat : PART (CHAPTER V—ACCOUNTS OF SMALL COIN DEPOTS B—swommstomeer 2 2 |] PI! CmAcvorwrsRerewss. 1) tues ew fx Beneume @ m 8 6 8 a 8 86 100 101 105 00 uo m1 city us nt 198 130 nt Poor o