Page 179 - Account 10

7 Government
Unit
Accounting System
CDC Syllabus 10 Periods
7.1 Introduction, objectives and features
of New Accounting System Learning
7.2 Office of Auditor General Objectives
Introduction
7.3 Office of Comptroller
General-introduction
7.4 Treasury and Comptrollers Office:
introduction
7.5 Introduction of auditing, difference
between internal and final audit and
importance
7.6 Classification of budget heads
Aakar’s Office Practice and Accountancy - 10
178
178 Aakar’s Office Practice and Accountancy - 10 Government Accounting System
After studying this unit, students will
be able to :
know the origin and growth of
government accounting in Nepal,
know the concept, features, importance
and objectives of present accounting
system,
write the differences between central
and operating level accounting,
explain the introduction and right,
duties and functions of Office of Auditor
General, Office of Finance Comptroller
General and Office of the Treasuring
and Comptroller,
describe concept, importance, types
and development of auditing in Nepal,
write the differences between
government accounting and business
accounting,
elucidate the classification of budget
expenditure and their budget head
numbers.
Final Accounts
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