PC8 :Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit) Syllabus

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Duration 2 hours, Maximum Marks: 100
I. Financial Rules.

  • Provisions of Delegation of Financial Powers Rules (DFPR) 1978

II. Principles of Civil Accounts

  • Provisions of Government Accounting Rules, 1990
  • Provisions of Comptroller and Auditor General’s Manual of Standing Orders (A&E) Vol. II:
    Chapter 1- Appropriation Accounts
    Chapter 2- Finance Accounts (Revised) Annexure and Appendices
  • List of Major and Minor Heads of Accounts of Union and States ( LMMH )
  • Provisions of Civil Accounts Manual issued by Controller General of Accounts, Ministry of Finance, Department of Expenditure:Chapters 1-10 and Chapter 13 and Chapter 17.

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