Content 
 
 Volume 1
 1. Function of the Auditor General in Relation of Account
 2. General Outlines of the System of Account
 3. General Principles and Methods of Account
 4. Directions Regulating Inter-Departmental Transfer
 5. Directions Regulation The Exhibition Of Recoveries Of Expenditure In Government Account
 6. Directions Regulating The Exhibition Of Losses In Government Account 
 
 Volume 2
 1. Introductory
 2. Classification of Transaction in Treasury Account
 3. Accounts To Be Kept At Treasuries
     Section 1: General Directions
     Section 2: Transactions Of Department Which Render Separate Cash Accounts
     Section 3: Accounts Of Deposit
     Section 4: Accounts Of State bank Of Pakistan / Military Treasure Remittances 
     Section 5: Miscellaneous Accounts
 4. Accounts Returns to Be Rendered By Treasuries
 5. Accounts of Small Coin Depots
 
 Volume 3
 1. General 
 2. Classification of Public Works Receipts and Expenditure
 3. Account To Be Kept In Public Works Offices
     Section 1 : Cash Accounts
     Section 2 : Stores Accounts
     Section 3 : Transfer Entries
     Section 4 : Revenue Receipt
     Section 5 :  Works Accounts
     Section 6 : Manufacture Accounts
     Section 7 : Accounts Of Deposits And Suspense Transaction
     Section 8 : Workshop Account
     Section 9 : Transactions With Other Divisions, Departments & Governments
     Section 10 : Accounts Of Cemetery Endowments
     Section 11 : Other Directions
 4. Accounts Returns Rendered By Public Works Officers
 5. Classification of Forest Receipts and Expenditure
 6. Accounts To Be Kept In Forests Offices
 7. Accounts Returns Rendered By Forest Department Officers
 
 Volume 4
 1. Compilation of Departmental Abstracts
 2. Classified Abstracts and Summaries of Public Works and Forest Transactions
 3. Compilation of Pre-Audit Payment
 4. Bank Sheet
 5. Statement of Disbursers Account
 6. Departmental Cash Accounts
 7. General Rules and Procedure Applicable To Exchange Accounts
 8. Inter-Government Adjustments
 9. Accounts with Foreign Governments and Pakistan States
 10. Form and Treatment of Exchange Accounts
 11. Exchange Accounts with the Accountant General, Pakistan Revenue, And Audit Officer Industries, Supplies & Food
 12. Exchange Accounts Between Civil (Including Posts, Telegraphs and Telephone) and Defence Services
 13. Settlement with Railways
 14. Exchange Accounts Between Civil and Posts, Telegraphs and Telephones
 15. Central Adjustment Account
 16. Accounts Current between England and Pakistan
 17. Remittances for Financing London Transactions and Exchange
 18. Consolidation of Account
 19. Transfer Entries
 20. Journal and Ledger
 21. Monthly and Annual Accounts of the Federal & Provincial Government
 22. Accounts of the Crown Representative