17.

Authorities responsible for the preparation of Annual Accounts of the Central Government,
State and Union Territories Governments.
1. Annual Accounts including ----

2. Annual Accounts will be prepared in the form prescribed by----on the advice of ---- under

article ---- of ____.

3. Annual Accounts shall be submitted to ____.

4. Annual Accounts in respect of each state and UT governments shall be prepared by ____ and

submitted to ___ for ____ and then forwarded to ____ and ____ along with the report of ___.

5. Annual Accounts submitted to Governor and Administrator are being laid down to _____.

6. Annual Accounts of each states, UT and CG along with report of CAG are to be submitted to

legislature of state/ UT, Parliament as per article ___ of the Constitution, sec ___ of DPC Act

and sec ___ of UT act, 1963.

7. Appropriation Accounts of the central ministries and central civil departments shall be

prepared by ____ under the guidance and supervision of _____ and signed by ______.

8. Union Government appropriation accounts shall be prepared by ____.

9. Union Government appropriation accounts shall be submitted to: ________.

10. Appropriation Accounts of Defence, post , Tele and Railways are prepared by _____ .

11. Annual Accounts of Union government shall be prepared by ___________.

12. Annual Accounts of the government of India shows _____________.

13. Annual Accounts of the government of India includes ____.

14. The accounts of government are based on _____ entry system.

15. For the maintenance of a set of technical accounts like journal, ledger and trial balance sheet

____ entry system are applied.

16. The main purpose of Journal and ledger in government account is _____.

17. The accuracy of the balances of government account can be guaranteed by _____’

18. For all transaction of the state government _____ will maintain separate Journal and Ledger.

19. Annual summary of balance or trial balance sheet is prepared for all transactions of the state

government from ____ .

 20. For all transactions of central government Summary of balances and ledger is prepared by

____ and prescribed by ____.

Answer
1 Appropriations Accounts.
2 The President, CAG, 150 of COI.
3 State/ UT legislature and Parliament.
4 AG,
5
6 151(1), 49, 11
7 Res. Min and dept, CGA, CAA.
8 CGA
9 Parliament
10 Secretaries
11 CGA
12 Under respective head annual receipts and disbursement for the purpose of the
Union
13 Transaction of department of post, Tele, Railways, defence, UTA, Public accounts of
India, UTG.
14 Single
15 Double
16 To bring out the balance of account by scientific method in regard to which
government act as banker, borrower, lender and remitter.
17 Periodical verification of balances with the balances brought out by Double entry
system.
18 AG
19 Journal and ledger maintained by AG
20 Various accounts officer , CGA