An Introduction to Accounts & Audit of Government of Pakistan

(With Model Q. & A.)

Content
1. The Purpose of Account and Audit
2. Government System of Accounts and Audit and Commercial Systems
3. The Position and Function of the Audit General of Pakistan
4. Theory of Independence of Audit --- Combination of Function In Relation To Account and Audit
5. Distribution of Responsibility for the Keeping and Audit of Account in India
6. General Structure of the Financial Administration of Pakistan
7. Currency and Resource Arrangement
8. The Working of a Treasury
9. Producer of Department Whose Initial Account Are Compiled In Whole or In Part Departmentally Instead Of At the Treasury
    * General
    * Public Work Department
    * Defence Department
    * Railway Department
    * Post and Telegraph Department
    * Forest Department
10. The Original Record the Basis of Accounts and Audit
11. Classification of Receipts and Expenditure in Government Accounts
12.Function and Spirits of Audit
13. Audit Receipts
14. Audits Expenditure
15. Audits Sanction
16. Audits against Provision of Fund
17. Audit against Rules and Orders (Audit Against Regularity)
18. Audit of Debt and Remittance Transaction
19. Audits of Store and Stock
20. Results of Audit. Audit Report
21. Relation between the Audit Department and the Finance Department of the Central and Provincial Government
22. Office Arrangement and Procedure
23. The Act, Codes And Regulation, Etc. Used In Audit Office
24. Remuneration of Gazetted Government Servants and Of Establishment
      * General
      * Remuneration of Gazetted Government Servants
      * Remuneration of Establishment
      * Service Rules
      * Allocation of Leave Salaries among Different Government
25. Traveling Allowance
26. Pensions
27. Contingent Expenditure
28. Grants in Aid
29. Allocation of Expenditure between Capital and Revenue
30. Works Accounts
      * General
      * Works Expenditure
      * Works Receipts
31. Store and Stock Account
      * General
      * Public Works Store
      * Store and Stock Account Of Railway
      * Store and Stock Accounts of the Engineering and Wireless Branches Of the Posts and Telegraphs Department
      *  Department Of Supply and Development
32. Post and Telegraphs Account and Audit
      * General
      * Telegraph Branch
      * Postal Branch
      * Account
33. Accounting For and Audit of Railway Receipts and Expenditure
      * General Organisation
      * Accounting and Internal Check
34. Audits of Defence Service Account
35. Commercial Accounting and Auditing As Applied To Government Concerns
36. Inspection and Local Audit
37. Compilation of Account
38. Technical Account
39. The Finance Account and the Combined Finance and Revenue Account Of the Central and Provincial Government
40. Arrangement In Respect Of the Transaction of the Crown Representative.