The Andhra Pradesh Accounts Code Volume-III AP AC Vol-3 DEPARTMENTAL ACCOUNTS. This is the third Volume of the Andhra Pradesh Accounts Code. The directions given below shall apply to departments of Government whose initial and subsidiary accounts are compiled in whole or part departmentally, the accounts to compiled being rendered monthly or periodically to the Account and Audit offices.
PART I — GENERAL CHAPTER I
General
A. Introductory ……… 1
B. Public Works and Forest Departments …… 2-3
C. Other Departments 4-8
D. Definitions …………9
E. Miscellaneous …... 9-A
B. Transactions with other Governments and Departments ………… 14-17
C. Inter-Divisional Transfers ………………... 18-19
D. Revenue Receipts 20-21
E. Works Expenditure—
I. Original Works or Repairs ……………. 22
II. Civil Works ………………………. 23-24
III. Irrigation, Navigation, Embankment & Drainage Works …... 25-30
IV. Non-Government Works ………… 31-34
V. Famine Relief Works ……………….35
VI. Road Development Works …………36
F. Expenditure on Stores 37
G. Establishment and Tools and Plant charges . 38-42
H. Grants-in-aid …. 43-46
I. Suspense Transactions
I. General ……… 47
II. Purchases ... 48-50
III. Stock:
(a) General ….. 51
(b) Manufacture ………………….. 52
(c) Land and Kilns ……………….. 53
IV. Miscellaneous P.W. Advances . 54-57
V. London Stores ………………… 58-61
VI. Workshop Suspense ……………... 62
J. Workshop Transactions ………………... 63-64
K. Recoveries of Expenditure ……………. 65-72
L. Deposits …….. 73-74
M. Miscellaneous Transactions …………... 75-78
CHAPTER III Accounts to be kept in Public Works Offices
Section 1 - Cash Accounts
A. General …………. 79
B. Cash Book:
I. Upkeep .. 80-81
II. Balancing ………………………. 82-83
III. Rectification of Errors ………… 84-85
C. Imprest Account ……………………….. 86-87
D. Temporary Advance Account …………….. 88
E. Settlement of Accounts with Treasuries .. 89-90
Section 2 - Store Accounts
A. General ……… 91-93
B. Stock—
I. General .. 94-95
II. Initial Accounts ………………… 96-99
III. Subsidiary Accounts ……………... 100
IV. Rectification of Errors ………. 101-103
C. Special Tools and Plant …………………… 104
Section 3 - Transfer Entries
A. General …………. 105
B. Transfer Entry Orders ………………... 106- 109
C. Transfer Entry Book ………………….. 110-111
Section 4 - Revenue Receipts
A. General ………….. 112
B. Register of Revenue …………………... 113-116
Section 5 - Works Accounts
A. General ……. 117-119
B. Detailed Records:
I. Cash Charges—
(a) Introductory …………………… 120
(b) Muster Rolls ……………… 121-122
(c) Measurement Books ……… 123-124
(d) Bills and Vouchers ……………. 125
II. Charges on account of Materials—
(a) Introductory ……………………. 126
(b) Issues to Contractors …………… 127
(c) Issues direct to Works …….. 128-130
(d) Carriage and Incidental Charges .. 131
III. Book Adjustments ………………… 132
C. Consolidated Records
I. Works Abstracts—
(a) General …………………….. 133-134
(b) Sub-heads ………………….. 135-136
(c) Record of Progress ……………… 137
(d) Liabilities against the Work ... 138-139
(e) Preparation, Completion and Disposal …………………….. 140
II. Register of Works
(a) Form and Preparation ………. 141-142
(b) Closing of Accounts on Completion of Works ……….. 143-148
(c) Correction of Errors after the Closing of Accounts ………... 149
III. Contractor’s Ledger—
(a) Form and use ………………... 150-151
(b) Posting … 152
(c) Balancing and Reconciliation .. 153-154
Section 6 - Manufacture Accounts
A. General ………... 155-156
B. Operation Accounts ……………………… 157-158
C. Outturn Accounts 159-160
D. Consolidated Accounts ………………………... 161
E. Closing of Accounts ……………………… 162-163
Section 7 - Accounts of Deposits and Suspense Transactions
A. Accounts of Heads ot her than “ London Stores ” and "Workshop Suspense” ……. 164-166
B. Ac counts of Suspense Head “ London Stores” ……………………… 167
C. Accounts of “Workshop Suspense” …. 168-169
D. Unadjusted Balances ………………… 170-172
Section 8 - Workshop Accounts
A. General ……. 173-174
B. Detailed Accounts of Jobs …………… 175-178
C. Annual Account … 179
Section 9 - Transactions with other Divisions, Departments and Governments
A. General …………. 180
B. Transactions originating in the Division ………………………... 181-183
C. Transactions originating in another Division, Department or Government … 184-186
D. Settlement of Accounts ……………….. 187-189
Section 10 - Accounts of Cemetery Endowments ………..…….. 190-194
Section 11 - Other Directions
A. Monthly Closing of the Accounts ……... 195-196
B. Review of Unsettled Accounts ………… 197-198
C. Closing of the Accounts of the Year ………... 199
D. Corrections in Accounts …………………200-201
E. Pro-forma Accounts . 202
F. Accounts in Offices to be Reconstituted ……. 203
CHAPTER IV Accounts Returns Rendered by Public Works Officers
A. General …………… 204
B. Sub-divisional Accounts ……………………. 205
C. Compilation of Monthly Accounts—
I. Introductory …………………….. 206-208
II. Schedule Dockets ……………… 209-212
III. Schedules
(a) Schedule of Monthly Settlement with Treasuries …………. 213
(b) Schedule of Revenue Receipts ….. 214
(c) Schedule of Works Expenditure … 215
(d) Schedule of Suspense Transactions ……………….. 216-218
(e) Schedule of Deposit Transactions …………………. 219-220
(f) Schedule of Takavi Works …… 221
(g) Schedule of Debits/Credits to “Adjusting Account between Central and State Governments” and “Adjusting Account with Railways” ………………... 222 359
(h) Schedule of Debits/Credits to “ Inter -State Suspense Accounts” ……………223
(i) Schedule of Debits/Credits to Remittances ……………… 224
(j) Schedule of Debits/Credits to Miscellaneous Head of Account ……………….. 225
IV. Consolidated Account of Contingent Expenditure …………. 226
V. Classified Abstract of Expenditure .. 227
VI. Monthly Account …………… 228-229
D. Submission to Accountant-General ….. 230-239
A. General ………….. 240
B. Transactions with other Departments and Governments ………... 241-243
C. Inter-Divisional Transfers …………….. 244-245
D. Charges for Establishment, Tools and Plants, etc., ……………… 246-248
E. Forest Remittances . 249
F. Forest Advances—
I. Advances to Disbursers ……………… 250
II. Advances to Contractors, etc., …. 251-252
G. Recoveries of Service Payments ……………. 253
H. Other Recoveries …. 254
I. Forest Deposits ……. 255
CHAPTER VI Accounts to be kept in Forest Offices
A. Cash Book
I. General … 256-261
II. Cancelled, Lost or Lapsed Cheques ……………………….. 262-264
III. Closing and Balancing …………. 265-266
C. Works Accounts
The Andhra Pradesh Accounts Code Volume-III AP Accounts Code Vol-3 DEPARTMENTAL ACCOUNTS
The Andhra Pradesh Accounts Code Volume-III is divided into three parts and Appendices. Again Each Part is divided into chapters. There are total Three Parts and 7 Chapters in this AP Accounts Code Volume-3.
Let us go through the Parts, Chapters, Sections and content of the AP Accounts Code Volume -3
General
A. Introductory ……… 1
B. Public Works and Forest Departments …… 2-3
C. Other Departments 4-8
D. Definitions …………9
E. Miscellaneous …... 9-A
PART II— PUBLIC WORKS ACCOUNTS
CHAPTER II Classification of Public Works Receipts and Expenditure
A. General ………... 10-13B. Transactions with other Governments and Departments ………… 14-17
C. Inter-Divisional Transfers ………………... 18-19
D. Revenue Receipts 20-21
E. Works Expenditure—
I. Original Works or Repairs ……………. 22
II. Civil Works ………………………. 23-24
III. Irrigation, Navigation, Embankment & Drainage Works …... 25-30
IV. Non-Government Works ………… 31-34
V. Famine Relief Works ……………….35
VI. Road Development Works …………36
F. Expenditure on Stores 37
G. Establishment and Tools and Plant charges . 38-42
H. Grants-in-aid …. 43-46
I. Suspense Transactions
I. General ……… 47
II. Purchases ... 48-50
III. Stock:
(a) General ….. 51
(b) Manufacture ………………….. 52
(c) Land and Kilns ……………….. 53
IV. Miscellaneous P.W. Advances . 54-57
V. London Stores ………………… 58-61
VI. Workshop Suspense ……………... 62
J. Workshop Transactions ………………... 63-64
K. Recoveries of Expenditure ……………. 65-72
L. Deposits …….. 73-74
M. Miscellaneous Transactions …………... 75-78
CHAPTER III Accounts to be kept in Public Works Offices
Section 1 - Cash Accounts
A. General …………. 79
B. Cash Book:
I. Upkeep .. 80-81
II. Balancing ………………………. 82-83
III. Rectification of Errors ………… 84-85
C. Imprest Account ……………………….. 86-87
D. Temporary Advance Account …………….. 88
E. Settlement of Accounts with Treasuries .. 89-90
Section 2 - Store Accounts
A. General ……… 91-93
B. Stock—
I. General .. 94-95
II. Initial Accounts ………………… 96-99
III. Subsidiary Accounts ……………... 100
IV. Rectification of Errors ………. 101-103
C. Special Tools and Plant …………………… 104
Section 3 - Transfer Entries
A. General …………. 105
B. Transfer Entry Orders ………………... 106- 109
C. Transfer Entry Book ………………….. 110-111
Section 4 - Revenue Receipts
A. General ………….. 112
B. Register of Revenue …………………... 113-116
Section 5 - Works Accounts
A. General ……. 117-119
B. Detailed Records:
I. Cash Charges—
(a) Introductory …………………… 120
(b) Muster Rolls ……………… 121-122
(c) Measurement Books ……… 123-124
(d) Bills and Vouchers ……………. 125
II. Charges on account of Materials—
(a) Introductory ……………………. 126
(b) Issues to Contractors …………… 127
(c) Issues direct to Works …….. 128-130
(d) Carriage and Incidental Charges .. 131
III. Book Adjustments ………………… 132
C. Consolidated Records
I. Works Abstracts—
(a) General …………………….. 133-134
(b) Sub-heads ………………….. 135-136
(c) Record of Progress ……………… 137
(d) Liabilities against the Work ... 138-139
(e) Preparation, Completion and Disposal …………………….. 140
II. Register of Works
(a) Form and Preparation ………. 141-142
(b) Closing of Accounts on Completion of Works ……….. 143-148
(c) Correction of Errors after the Closing of Accounts ………... 149
III. Contractor’s Ledger—
(a) Form and use ………………... 150-151
(b) Posting … 152
(c) Balancing and Reconciliation .. 153-154
Section 6 - Manufacture Accounts
A. General ………... 155-156
B. Operation Accounts ……………………… 157-158
C. Outturn Accounts 159-160
D. Consolidated Accounts ………………………... 161
E. Closing of Accounts ……………………… 162-163
Section 7 - Accounts of Deposits and Suspense Transactions
A. Accounts of Heads ot her than “ London Stores ” and "Workshop Suspense” ……. 164-166
B. Ac counts of Suspense Head “ London Stores” ……………………… 167
C. Accounts of “Workshop Suspense” …. 168-169
D. Unadjusted Balances ………………… 170-172
Section 8 - Workshop Accounts
A. General ……. 173-174
B. Detailed Accounts of Jobs …………… 175-178
C. Annual Account … 179
Section 9 - Transactions with other Divisions, Departments and Governments
A. General …………. 180
B. Transactions originating in the Division ………………………... 181-183
C. Transactions originating in another Division, Department or Government … 184-186
D. Settlement of Accounts ……………….. 187-189
Section 10 - Accounts of Cemetery Endowments ………..…….. 190-194
Section 11 - Other Directions
A. Monthly Closing of the Accounts ……... 195-196
B. Review of Unsettled Accounts ………… 197-198
C. Closing of the Accounts of the Year ………... 199
D. Corrections in Accounts …………………200-201
E. Pro-forma Accounts . 202
F. Accounts in Offices to be Reconstituted ……. 203
CHAPTER IV Accounts Returns Rendered by Public Works Officers
A. General …………… 204
B. Sub-divisional Accounts ……………………. 205
C. Compilation of Monthly Accounts—
I. Introductory …………………….. 206-208
II. Schedule Dockets ……………… 209-212
III. Schedules
(a) Schedule of Monthly Settlement with Treasuries …………. 213
(b) Schedule of Revenue Receipts ….. 214
(c) Schedule of Works Expenditure … 215
(d) Schedule of Suspense Transactions ……………….. 216-218
(e) Schedule of Deposit Transactions …………………. 219-220
(f) Schedule of Takavi Works …… 221
(g) Schedule of Debits/Credits to “Adjusting Account between Central and State Governments” and “Adjusting Account with Railways” ………………... 222 359
(h) Schedule of Debits/Credits to “ Inter -State Suspense Accounts” ……………223
(i) Schedule of Debits/Credits to Remittances ……………… 224
(j) Schedule of Debits/Credits to Miscellaneous Head of Account ……………….. 225
IV. Consolidated Account of Contingent Expenditure …………. 226
V. Classified Abstract of Expenditure .. 227
VI. Monthly Account …………… 228-229
D. Submission to Accountant-General ….. 230-239
PART III — FOREST ACCOUNTS
CHAPTER V Classification of Forest Receipts and ExpenditureA. General ………….. 240
B. Transactions with other Departments and Governments ………... 241-243
C. Inter-Divisional Transfers …………….. 244-245
D. Charges for Establishment, Tools and Plants, etc., ……………… 246-248
E. Forest Remittances . 249
F. Forest Advances—
I. Advances to Disbursers ……………… 250
II. Advances to Contractors, etc., …. 251-252
G. Recoveries of Service Payments ……………. 253
H. Other Recoveries …. 254
I. Forest Deposits ……. 255
CHAPTER VI Accounts to be kept in Forest Offices
A. Cash Book
I. General … 256-261
II. Cancelled, Lost or Lapsed Cheques ……………………….. 262-264
III. Closing and Balancing …………. 265-266
C. Works Accounts
CHAPTER VII APPENDICES
- 1. Rules Governing the Allocation of Expenditure between Capital and Revenue and the Financing and Accounting of Capital Expenditure……………. 391
- 2. Detailed Heads prescribed by the Government in regard to Irrigation, etc., works with instructions as to the charges to be classified under them ……………………… 396
- 3. Rules for the Accounting and Distribution of Establishment and Tools and Plant Charges ………….. 398
