Rules relating to classification of losses in Government Accounts

1. If a claim be relinquished, the value of the claim shall not be recorded on the
________side of accounts as ________.
2. If money due to Government has actually reached a Government servant and is then
embezzled, stolen or lost, even though it may not have reached a treasury or bank and
entered into the Consolidated Fund or the Public Account, it should be entered in the
accounts as _______into the Consolidated Fund or the Public Account, as the case may
be, and then shown on the expenditure side by record under a separate appropriate
head of account as _______.
3. Where losses of Public money are wholly or partially met by ________and the Accounts
Department authorized applies the ________to meet public claim, the ______balance
of the claim alone shall be treated as______, the amount due being debited to the
relevant head of account as if ______.
4. Losses or deficiencies of assets like building, land, stores, equipments etc. should be
written off from ______.
5. If transactions of assets like building, land, stores, equipments etc. are recorded under a
Suspense head in the Government accounts, losses or deficiencies relating thereto shall
be written off the_______.
6. Losses or deficiencies of cash in hand, whether in treasury or in departmental charge
shall be recorded under _______in the accounts.
7. The acceptance of counterfeit coin or notes shall be regarded as _____.
8. Any recovery made in the course of the year in which the losses are brought to account
shall be shown_______.
9. Any recovery made after the accounts of the year are closed shall be as _____.
10. Where losses are an inevitable feature of the working of a particular department, the
major head of account under which the expenditure of that department is classified
shall contain ________under which such losses shall be recorded.
11. Irregular or unusual payments shall be recorded in the accounts with general reference
to the _______.
12. Overpayment of salary shall be debited to the head ______.
13. An excess payment for bricks manufactured shall be debited to______________.
14. Unusual or extraordinary payments shall be separately classified When _____.

CHAPTER 7 Miscellaneous Rules

15. The incidence of pay, leave salaries, pension etc. charges of Government servants as
well as of certain other charges and receipts between different Governments are
normally governed by _______.
16. For the transactions of charges and receipts between different governments ____ shall
form the basis of accounting.
17. No agreements, between two Governments governing incidence of charges and receipts
shall be executed or modified without the concurrence of the _____.
18. The reason of the above is _____.
19. Detailed instructions for the allocation and accountal of transactions between two
government shall be issued by the _________from time to time.
20. The manner in which the initial and subsidiary accounts shall be kept by the treasuries
and the accounts returns to be rendered by them to the Accounts Offices shall be such
as may be prescribed by the _______from time to time on the advice______ .
21. The form of initial and subsidiary accounts of treasury which is prescribed by central
government on the advice of CAG is in _____form.
22. The standard or model form of the initial and subsidiary account of treasury can be modified as
per the local requirement by ______ in consultation with ______.
23. Any modification in standard form as per the local requirement ______ will consult with
_______.
24. The manner in which the initial and subsidiary accounts shall be kept by departments like, Public
Works, Forests, etc. and the forms in which the compiled accounts of these departments shall
be rendered to the Accounts Offices shall be such as may be prescribed by the ______from time
to time on the advice of _______.
25. State Government shall consult with _________ for any modification of standard or
model forms in the forms of initial and subsidiary accounts.
26. Central Ministries or Department shall consult with _________ for any modification of
the standard or model forms in the forms of initial and subsidiary accounts.
27. Changes in detail, of accounts returns, as may be deemed necessary, may be introduced by the
Accountant General in consultation with _____.
28. Changes in detail, of accounts returns, as may be deemed necessary, may be introduced by the
Chief Controller of Accounts/ Controller of Accounts/ Dy. Controller of Accounts of Ministries/
Departments of Central Government in consultation with _____.
1. Expenditure, a specific loss.
2. a receipt, a loss
3. Non-payment of salary or pension, unpaid amount, resultant, a loss, it had
been drawn and used by the Government servant concerned in paying the
Public claim.
4 any value or commercial account that may be maintained
5 Suspense heads
6 relevant separate heads
7 a loss of cash
8 by deduction from the head under which the loss is recorded
9 an item of receipts
10 separate descriptive heads,
11 Ordinary rules of classification according to the nature of the expenditure.
12 "Salaries"
13 the work for which the bricks are used
14 special heads exist in the accounts for recording Irregular or unusual payments
15 arrangements made by mutual agreements between different Governments
16 mutual agreements between different Governments
17 Central Government.
18. Since any modifications in such agreements could involve consequential
changes in the accounting arrangements
19. Central Government
20 President, Comptroller and Auditor General of India
21 Standard form or model form.
22 Local Government , concerned accounts officer.
23 Accountant General, CAG
24 President, the Comptroller and Auditor General of India
25 Accountant General
26 Principal Accounts Offices
27 CAG
28 CGA