Concept, Features, Objectives and Origin of Government Accounting

1. Government accounting refers to the accounting system implemented and followed by the gover...}
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Accounting system used in Nepal

1. Government accounting system is used to record transactions in government and semi-gov...}
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New Accounting System

Concept of New accounting system

1. The new government accounting syst...}
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Classification of Government Accounting

Central level accounting:

1. Central level accounting refers to the ac...}
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Classification of Heads of Expenditures-I

1. Consumption Expenditure
1.01 Salaries
1.02 Allowances
1.03&nbs...}

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Classification of Heads of expenditures-II

4. Production Expenditures
4.01 Production materials or services
4.02...}

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Budget Sheet

The following information can be obtained from a budget sheet.

1. Annual Appropriation...}
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Petty Cash Book

Accounts Keeping for Petty Cash Expenses

1. Cash payment slip (AGF No....}
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Expenditure Report

Importance of statement of expenditure

1. It helps central level offic...}
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