Phone:  0121-2644273

भारत सरकार
Government of India

रक्षा मंत्रालय
Ministry of Defence

रक्षा लेखा नियंत्रक (सेना), मेरठ
Controller of Defence Accounts (Army), Meerut.

Welcome to CDA (Army) Meerut

Accounts Section


Objectives of Accounts Section are:-
(i) To provide accounting and financial information to executive authorities for the performance of their Managerial functions.
(ii) To provide timely and accurate figures of Govt. for preparation of financial accounts of the Defence Services.


The work in Accounts Section may be broadly divided into the following categories
(i) Maintenance of Debt Head Registers.
(ii) Settlement of transactions under the Defence Proforma Accounting Procedure.
(iii) Reconciliation of the balance as per monthly statement of closing balances of RBI with the balances worked out in the books of the Controllers.
(iv) Watching clearance of the outstanding in respect of suspense heads under the Defence Proforma Account “ Remittance into Banks/Treasuries”, Cheques and Bills, Reserve Bank Suspense, Reserve Bank Suspense English Translations and Reserve Bank Suspense unclassified and the Remittance Heads Accounts with States etc.
(v) Processing of transactions relating to Exchange Accounts between Controllers of Defence Accounts.
(vi) Watching progress of expenditure against allotments in respect of locally control led heads and rendition of monthly statements of expenditure to the local controlling authority and checking of budget estimates received from them.
(vii) Review of compilation.
(viii) Maintenance of Defence Ledger.
(ix) Preparation of Reviews of Balance in respect of Defence and DAD.
(x)Preparation of annual statement of expenditure under Head 2049 Interest on other obligations.
(xi) Checking of annual consolidated balanced accounts of Defence Services.
(xii) Charged Expenditure.
(xiii) Settlement with PAO’s Ministries.
(xiv)Suspense Head Clearance and watching of Fictitious code head and Misclassification code heads.
(xv) Rendition of statement No. 3,4,11 of financial accounts.
(xvi) Linking of paid cheques with schedule-III.
(xvii) Linking of MROs and DMROs.
(xviii) Issue of Non-payment certificates on accounts of loss cheques.
(xix) Transactions of accounts of receipt of MROs with AG(J&K).

Role Of Account Section:

Accounts Section is usually under the in-charge of a Group Officer (ACDA or DCDA) with one Accounts Officer under him. There are five groups in Accounts Section. The group is normally under the charge of AAO/Section Officer(A/Cs)/Supervisor under the whom 3 to 5 Auditors work. Work in the group is done by the Auditors/Clerks under the supervision of AAO/SO(A). Accounts Section is centrally responsible for the maintenance of accounts in respect of debt heads for effecting settlement of Railways, P&T, Deptt. Of Supply, AGs and other Ministries/Deptts. etc for preparation of budget, for watching progress of expenditure against allotment in respect of locally controlled heads, for the preparation of budget, for watching clearance of outstanding in respect of suspense Heads, preparation of Review of Balances and adjustment of Defence transaction with other countries etc. The following types of works are done in the Accounts Section of CDA’s office.

Preparation of schedules from Punching Media and supporting vouchers in respect of Remittance/Suspense Head.
Maintenance of Debt Head Registers.
Settlement of transaction under the Defence Proforma Accounting Procedure.
Remittance of Defence Services into Bank and Treasuries.
Transaction originating in Defence Books, which are adjustable against the balance of the central(Civil), State Govts. Railways, Post and Telegraphs and Dept of Supply.
Reconciliation of balances with the books of the Reserve Bank.
Settlement of Inter Governmental/Departmental transaction with Central Ministries Dept/State Govt. etc.
Verification and reconciliation of outstanding under the suspense and remittance heads.
Exchange Accounts among Controllers of Defence Accounts.
Accounting and adjustment of transactions relating to Defence Accounts Department.
Adjustment of Defence transactions arising in England and adjustable in India, payments in India on behalf of UK Govt. by the Defence Accounts Offices.
Adjustment of transactions with Foreign Govt. other than UK.
Watching progress of expenditure against allotment in respect of Locally Controlled Heads.
Estimates in respect of DAD Heads.
Review of Compilation.
Maintenance of Defence ledger.
Closing of Accounts Books.
Preparation of Review of Balance.