The Andhra Pradesh Accounts Code Volume-1 AP Accounts Code

The Andhra Pradesh Accounts Code Volume-1 AP Accounts Code. AP Accounts Code Full Book for EOT Exam. The Andhra Pradesh Accounts Code Volume-I for APPSC Departmental Test Exams Executive Officers Exam Code 141, AP Grama Sachivalayam Employees Account Test for Subordinate Officers . This is the Useful Material for Andhra Accounts Code for EOT Departmental Test Exam. THE ANDHRA PRADESH ACCOUNTS CODE VOLUME I PDF Download Volume – I – General Principles and Methods of Accounts
The existing Andhra Pradesh Account Code Volume-I was last revised in 1976 and many changes have taken place in accounting procedures since then, i.e., during the last 38 years. It is time to revise the Code. While revising the Code in this Third Edition, the provisions of the following Rules and Regulations have been incorporated:-
  • (i) Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971;
  • (ii) Controller General of Accounts, Ministry of Finance letters dated 05-10-1986 and 23-03-1988 on Pension/Leave Salary allocation;
  • (iii) Account Code for Accountants General; and
  • (iv) Government Account Rules, 1990 issued by Government of India.

The Andhra Pradesh Accounts Code Volume-1 AP Accounts Code

The Contents of the Andhra Pradesh Accounts Code Volume-1 is as follows: Chapter wise headings and units are given below for easy understanding. 
Functions of the Comptroller and Auditor-General in relation to Accounts
  • 1. Comptroller and Auditor-General’s duties and powers under the Constitution of India, and the Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971 
  • 2. Deleted
  • 3. Articles of the Constitution to be kept in view in devising the form of accounts. 
  • 4. Special provision relating to Railways, Posts and Telegraphs and Defence Departments. 
  • 5. Appropriation Accounts.
Consolidated Funds, Contingency Funds and Public Accounts of India and of the States
  • 6. General Outlines of the System of Accounts
  • 7-8. Consolidated Funds, Contingency Funds and Public Accounts of India and of the States 
  • 9-12. Account of the Central and State Governments with the Bank 
  • 13. Transactions of other Governments in State Treasuries
  • 14. State transactions in Central Treasuries 
  • 15. General outlines of the System of Accounts 
  • 16. Accounts between different Account Circles
  • 17. Authorities responsible for the preparation of Annual Accounts of the Central Government and State Governments 
  • 18. The Combined Finance and Revenue Accounts of the Central and the State Governments in India. 
  • 19. Proforma Accounts 
  • 20. Journal and Ledger
General Principles and Methods of Accounts General. GENERAL Period of Accounts
  • 21. Period of Accounts 
  • 22. Cash basis of Accounts
  • 23. Currency in which Accounts are kept Form of Accounts
  • 24-26. Main Divisions of Accounts 
  • 27. Major, Minor and Detailed heads 
  • 28. Classification of expenditure as “Charged” or as “Voted” 40 Classification of transactions in Accounts
  • 29. General limitations 
  • 30. General Principles of classification 
  • 30-A. General principles of allocation of expenditure between Capital and Revenue Important general orders governing the classification of certain individual transactions
  • 31. Pay and allowances (Other than Travelling Allowances) of Govt. servants
  • 32. Travelling expenses
  • 33. Expenditure on Public Works
  • 34. Contributions made by or to Government
  • 35. Refunds of Revenue
  • 36. Classification of transactions under “Civil Advances” 
  • 37. Classification of transaction under “Suspense” 
  • 37-A. Exchange in respect of transactions in England and the Mission Abroad Important general orders governing classification of certain individual transactions
  • 38. Cost of acquisition of land
  • 39. Sale proceeds of Government land and buildings
  • 40. Municipal rates and taxes
  • 41. Cost of Survey of India and other scientific parties accompanying a military expedition General methods of Accounting
  • 42. Accounting for transactions pertaining to more than one major head of account
  • 43. Record of capital expenditure in Accounts
  • 44. Accounting for transactions relating to Scheduled areas 
  • 45. Deleted
  • 46. Accounting for losses
  • 47. Exhibition of recoveries in Government Accounts
  • 48. Accounting for recoveries of over payments 
  • 49. Accounts of commercial undertakings
  • 50. Working Expenses of Commercial Departments
  • 51. Transactions with other Governments and account circles
  • 52. Rectification of misclassifications
  • 53. Writes-off from balanced heads to Government
  • 54. Accounts to work from balance to balance
  • Directions regulating Inter-Departmental Transfers
  • 55. Introductory
  • 56. Adjustments between Governments 
  • 57. Deleted
  • 58. Adjustments with outside bodies
  • 59-67. Inter-departmental adjustments 
  • 68-71. General
  • Directions regulating the Exhibition of Recoveries of Expenditure in Government Accounts
  • 72. Introductory 
  • 73. Recoveries from private persons or bodies and Govts. outside India
  • 74. Recoveries by one Government from another
  • 75. Recoveries by one department from another department of the same Government 
  • 76. Receipts and recoveries on Capital Account
  • 77. Settlement of doubts of disputes
  • 78. Deleted
Directions regulating the exhibition of Losses in Government Accounts
  • 79. Introductory
  • 80. Receipts
  • 81. Buildings, lands, stores and equipment
  • 82. Cash in hand, whether in treasuries or in departmental charge
  • 83. Irregular or unusual payments
  • 84. Inevitable losses
  • 85. Exhibition of Losses in Appropriation Accounts

  • 1. Deleted.
  • 2. List of Major and Minor heads of account of Central and State receipts and disbursements (Printed separately)
  • 3. Principles and Rules regulating the distribution of certain charges andreceipts between Governments
A - Introductory
B - Pay, Allowances, Pensions, etc.
  • I. Incidence of pay and allowances other than leave salaries 
  • II. Incidence of leave salaries
  • Ill. Incidence of cost of passages 
  • IV. Incidence of pensions
  • V. Incidence of charges for bonus in respect of Govt. servants who are employed on bonus terms and who serve under more than one Govt.
  • VI. Incidence of Government contribution to the Indian Civil Service
  • VII. Incidence of Government contribution to the Indian Civil Service (Non-European Members) Provident Fund
  • VI1-A. Incidence of Family Pensions in respect of Armed Forces Officers and of Civil Officers serving with the Armed Forces
C - Other Charges
  • VIII. Incidence of expenditure involved in audit and keeping accounts
  • IX. Incidence of grants of land and Alienations.
  • X. Incidence of the cost of police functions on railways including the cost of protecting railway bridges
  • XI. Incidence of the cost of (1) Forest surveys carried out by the Survey of India and (2) Forest maps prepared by that department
  • XII. Incidence of the charges relating to the maintenance and demarcation of and disputes over boundaries
D - Receipts
  • XIII. Incidence of leave salary and pension contributions recovered in respect of Government servant lent on Foreign Service 11


  1. sir plz send books subordinate part1& part 2 books my mobile 8985390973

  2. i want to subordinate part1&part2 books

  3. simplified material for paper code 8 and 10 please sir

  4. Sir please send pdfs of subordinate services exams part1. 08 and part 2 010
    Please guide us sir...
    Please post the link of all books of Google drive..
    Please help us.

    1. Join Telegram Group @DeptTests for complete information

  5. Hi Dear,

    Plz post A"Accounts Code Volume-2 PDF".

    Seems by mistake, vol-1 is LINKed here in place of Vol-2. Same may plz b rectified.

    Splendid job here buddy.

    Thnx n All d Best.

  6. hw to join telegram group any link plzz

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