A Textbook on Introduction to Indian Government Accounts & Audit | Departmental Test

This textbook is a specialized guide designed for candidates preparing for various Departmental Tests within Indian government services, particularly those under the Comptroller and Auditor General (CAG) and State Accounts departments. It serves as a comprehensive roadmap for understanding the intricate world of public finance management in India.

Core Content & Coverage:

The book provides a systematic breakdown of the rules, regulations, and constitutional provisions that govern how the Indian government manages its money.

Foundations of Government Accounts: An in-depth look at the Consolidated Fund, Contingency Fund, and Public Account of India.

The Role of the CAG: Detailed explanations of the constitutional duties, powers, and conditions of service of the Comptroller and Auditor General.

Accounting Principles: Coverage of the Government Accounting Rules (1990) and the Classification of Expenditures (Revenue vs. Capital).

Audit Processes: Insight into different types of audits, including Compliance Audit, Financial Audit, and the increasingly important Performance Audit.

Parliamentary Control: How the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) interact with audit reports.