Administration Manual - B.E.S.T. Undertaking.

3.2.1 Vouchers for payment for Stores supplied or
work done by Contractor
43
3.3 Location 43
3.4 Distribution of work 44
3.5 -do- 45 to 46
3.6 Purchase Section 46 to 52
3.7 Stores Bills Section 52 to 57
3.8 Audit Procedure for Checking Purchase 57 to 62
3.9
Orders.
Audit Procedure in Checking Stores Bills:
Purchase Creditors’ Bills (Regular)
62 to 63
3.10 Audit Procedure in checking Advance Payment
Bills.
63 to 64
3.11 Audit Procedure in checking journal entries
bills.
64
3.12 Audit Procedure in checking imprest cash
bills.
64 to 65
3.13 Foreign Purchases 65 to 66
3A ACCOUNTS AUDIT SECTOIN: 67
3A-1 Stores Account Audit. 67
3A-2 Establishment 67
3A-3 Objectives and Responsibilities 67
3A-4 Location 68
3A-5 Working of the Accounts Department 68
3A-6 Classification of Accounts 68 to 70
-do- Revenue Accounts 68 to 70
-do- Capital Accounts 68 to 70
-do- Suspense Accounts 68 to 70
3A-6.1 Service Heads 70
3A-6.2 Sub-division of Service Heads 70
3A-7 Accounting Procedure 71
:: (iii) ::
Sr. No. Subject Page No.
3A-7.1 Books of Accountss 71
3A-7.1.1 Day Book of Receipts 71 to 72
3A-7.1.2 Day Book of Payments 72
3A-7.1.3 Journal 73
3A7.1.4 General Ledgers 73
3A-7.1.5 Subsidiary Ledgers 73
3A-7.2 Daily Accounting 73
3A-7.2.1 Receipts 73
3A-7.2.2 Payments 74
3A-8 Monthly Accounting. 74 to 75
3A-9 Annual Accounting 75
3A-10 Audit Checks applied 75 to 77
3A-11 Checking of Interest subsidy 77
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