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Informative Article | Financial Engineering | India | Volume 4 Issue 12, December 2015
Model Accounting System for Panchayati Raj Institution and Its Outlook
Dr. Pushpendra Misra [3] | Anshu Gupta [6]
Abstract: Model Accounting System is introduced by C & AG on the recommendation of Eleventh Finance Commission. Model Accounting System is based on the concept of Cash Book, The Accounts are to be kept in two parts, Part - I To record transactions of all receipts and expenditure relating to Panchayats Fund, Part - II To record transactions relating to Provident Funds, Loans, Deposits and Advances in this account are classified in four different head viz. Major Head, Minor Head, Sub-Head and Object Head
Keywords: Panchayati Raj Instituion, Model Accounting System, Cash Book
Edition: Volume 4 Issue 12, December 2015,
Pages: 238 - 241
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