Appreciation Course For Panchayat Accountants

Book Code: 1111036579335

Institute Of Public Auditors Of India

ABOUT THE AUTHOR

The Institute of Public Auditors of India (IPAI), New Delhi is a professional body engaged in dissemination of latest developments in the field of accounting and auditing in particular and public financial management in general. IPAI has a large pool of experienced professionals that include among its members officers belonging to Indian Audit & Accounts Service and other cadres. The team of IPAI members with their vast experience and exposure have brought out the Handbook on Appreciation Course for Panchayat Accountants. This book is the result of desk research supplemented with the field visits to see the practice being followed in the village, block and district levels.

 

ABOUT THE BOOK

Handbook on Appreciation Course for Panchayat Accountant Aspirants. The HandBook on Appreciation Course for Panchayat Accountant Aspirants aims to give an insight in maintenance of accounts and special requirements of accounting to be adopted at different levels of Panchayati Raj Systems. The Handbook will also be of interest to  administrators and other  to understand the basics  of Panchayati Raj accounting and financial management and know the evolution, recommendations of Finance Commissions relating to PRIs, salient features of the 73^rd Constitutional Amendment Act, functions of Gram Panchayats. The Handbook gives, in brief, the structure, functioning and powers of PRIs, Systems and forms of accounts  to be adopted by PRIs, PRI accounts, books, accounting records.  The highlights of E-Gram Swaraj – a digital platform used as accounting application is of great help to understand the procedures involved. This book would be helpful to the candidates appearing for the Panchayat Accountants Examination across to be conducted by the Institute of Chartered Accountants of India in collaboration with and under the aegis of the Comptroller & Auditor General of India.

Contents

Preface................................................................................... 7

1.  Panchayati Raj Institutions – Structure and Functioning........... 11

2.  Form of Government Accounts............................................. 23

3.  Classification of Transactions................................................ 31

4.  Accounting in Panchayati Raj Institutions............................... 37

5.  Introduction to E-gramswaraj – Portal as Management

Information System................................................................. 55

6.  E-Gramswaraj Portal as Work Based Accounting Application.... 63

Annexure – I........................................................................... 75

Annexure – II.......................................................................... 77

Annexure – III......................................................................... 80

Annexure – IV......................................................................... 83

Annexure – V.......................................................................... 99