International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 119 | Views: 195

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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