This book presents A survey of accounts and audit systems; Government and Commercial accounts systems; Financial structure and administration; Procedure of compilation of accounts in various departments; Audit of expenditure, sanctions, stores and stocks and audit reports; Rules regarding pay and allowances; and Combined Finance and Revenue Accounts of the Union and State Governments, etc. Duties and Powers of C. & A.G. An educative summary of the various rules on Accounts and Audit indispensable for all Audit and Accounts personnel, including Chartered Accountants.