*ABOUT THIS BOOK 

Revised Fourth Edition-2024

The Civil Accounts Manual contains detailed instructions and precedures relating to payment made by Pay and Accounts Offices and Cheque Drawing and Disbursing Officers of Civil Ministries/Departments of the Central Government and Accounting compilation, consolidaten of annual accounts and inter-departmental/ inter-governmental adjustments an ancilary matter which are required to be followed by Accounts Offices. These instructions cover most of the facets therof and include standardized forms of various accounts registers/records/ returns to be maintained and/ or submitted by such offices. Due to passages of itme, a number of changes have arisen necessitating their inclusion and updating in the provisions of the Manual to provide proper guidance to the users. This revised edition incorporate all correction slips and related office Memorandum issued so far, apart from updating and amending the revised provisions and procedures that have undergone a change in this period, and incorporating some important payments/ receipt and accounting procedures that have come up in this period.