Professional Documents
Culture Documents
Journals
1. General Journal
2. Cash receipts Journal
3. Cash Disbursement Journal
4. Check Disbursement Journal
Ledgers
1. General Ledgers
2. Subsidiary Ledgers
Registries
Separate records and fund registries are maintained for each fund cluster (ie regular agency fund,
Foreign assisted project fund etc..)
Objects of Expenditure:
*Separate RAOD and RBUD shall be maintained for each object of Expenditure.