The Pakistan (Audit and Accounts) Order 1973, provides that the Auditor-General will be responsible for

keeping the accounts of the Federation and of each Province, other than certain specified entities. The
Order is issued subsequent to Article 170 of the Constitution of the Islamic Republic of Pakistan which
states that ‘the accounts of the Federation and of the Provinces shall be kept in such form and in
accordance with such principles and methods as the Auditor-General may, with the approval of the
President, prescribe’.

1 Introduction

1.1 Purpose of the Manual

Manual of Accounting Principles (MAP).

1.2 Structure of the Manual

1.3 Reader Guidance

1.4 Authority =AG = Auditor-General

Applicability= Accounting entities= unit of the Government e.g. ministry, division and
department, funding from the Government of Pakistan, and which is not an exempt entity

Centralised accounting entities= Accountant-General has primary responsibility for the

transaction processing

Self-accounting entities = Principal Accounting Officer has primary responsibility for the
accounting and

Exempt entities = independent entities and commercial undertakings and entities

established under a state resolution or a notification of the Government or under Companies
Ordinance

Distribution and Maintenance of the Manual 1

2 Overview

2.1 Introduction

2.2 Organisational Structure of the Accounting System

Accounting entities = GOP =
 2.3 The Accounting System

2.4 Outline of Chapters

2.5 Abbreviations

2.6 Definitions

3 Budgetary Control

3.1 Introduction

3.2 General Policies

3.3 Detailed Procedures

3.4 Specific Budgetary Procedures

4 Expenditures

4.1 Introduction

4.2 General Policies

4.3 Accounting Policies

4.4 Accounting for Expenditures

4.5 Detailed Procedures

4.6 Salaries and Wages

4.7 Pension Payment

4.8 General Provident Fund

4.9 Contractor/Work Payment

4.10 Loans And Advances

 4.11 Overseas Payments

4.12 Grants-in-aid, Contributions etc.

4.13 Assignment Account and Personal Ledger Account

4.14 Maintenance of Permanent Accounting Records

5 Receipts

5.1 Introduction

5.2 General Policies

5.3 Accounting Policies

5.4 Accounting for receipts

5.5 Detailed Procedures

5.6 Treatment of specific classes of receipt

6 Bank Reconciliation

6.1 Introduction

6.2 Overview

6.3 General Policies

6.4 Daily Procedures

6.5 Monthly Procedures

7 Financial Reporting Procedures

7.1 Introduction

7.2 General Policies

7.3 Year-end accounting policies

 7.4 Detailed Procedure

8 Loss and Recoveries of Public Money

8.1 Introduction

8.2 General Policies

8.3 Accounting for Losses and Recoveries

9 Self-accounting Entities

9.1 Introduction

9.2 General Policies

9.3 Accounting Policies

9.4 Accounting for Self-accounting Entity Transactions

9.5 Detailed Procedures

10 Project Accounting

10.1 Introduction

10.2 General Policies

10.3 Accounting Policies

10.4 Accounting for Project Expenditures

11 Accounting for Liabilities

11.1 Introduction
 11.2 General Policy

11.3 Categories of Liabilities

11.4 Accounting Policies

11.5 Accounting Procedures

11.6 Reconciliation of Liability Records

11.7 Reporting of Liabilities

12 Transactions Between Government Entities

12.1 Introduction

12.2 General Policies

12.3 Accounting Policies

12.4 Accounting for transactions between Government entities

12.5 Detailed Procedures

12.16