CONTENTS
PART - I THE STRUCTURE OF BUDGET AND ACCOUNTS
CHAPTER - 1.
General Introduction to the Budget or the Annual Financial Statement
2. Definitions
3. Broad Objectives of the New Budget & Accounting Classification Adopted from 1st April, 1974
4. Classification of Receipts Classification Adopted from 1st April, 1974 35 - 38
5. Classification of Expenditure on Revenue Account Adopted from 1st April, 1974
6. Classification of Capital Expenditure Adopted from 1st April, 1974 48 - 52
7. Public Works Classification Adopted from 1.4.1974
8. Public Debt Classification Adopted from 1.4.1974
9. Loans and Advances Classification Adopted from 1st April, 1974
10. Public Account Classification Adopted from 1.4.1974
11. Inter Departmental/Governmental Adjustments
12. Exhibition of Recoveries of Expenditure in Accounts
PART - II INSTRUCTIONS FOR THE GUIDANCE OF ESTIMATING
OFFICERS IN THE PREPARATION AND EXAMINATION OF
BUDGET ESTIMATES
CHAPTER -
13. Instructions for the Preparation of Departmental Estimates Receipts & Expenditure
14. Preparation and Scrutiny of Part-II Estimates
15. Preparation of the Budget Action in the Legislature -
Appropriation Act 87
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