Government Accounting Rules GAR 1990 PDF

Government Accounting Rules GAR 1990 PDF

• In exercise of the powers conferred by Article 150 of the Constitution, the President on the advice of the Comptroller and Auditor General, hereby makes the following basic rules relating to the form of accounts of the Union and States. This compilation incorporates also the general principles of Government accounting laid down by the Comptroller and Auditor General for the guidance of Government Departments.

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Contents:

⦿  INTRODUCTORY

⦿  GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS

⦿ BASIC STRUCTURE OF THE FORM OF ACCOUNTS

⦿ Criteria for recovery of charges for services rendered or articles supplied by Government Departments

⦿ Rules regarding classification of recoveries of Expenditure in Government Accounts

⦿ Rules relating to classification of losses in Government Accounts

⦿  Miscellaneous Rules

⦿ Important General Orders Governing Classification