ACCOUNTS SECTION

OBJECTIVE

(i) To provide accounting and financial information to executive authorities for the performance of their Managerial functions.


(ii) To provide timely and accurate figures to Govt. for preparation of financial accounts of the Defence Services.


Duties

The work in Accounts Section may be broadly divided into the following categories:


(i) Preparation of compilation schedules from Punching Medium and supporting vouchers in respect of Remittance heads.


(ii) Maintenance of Debt Head Registers.


(iii) Settlement of transactions under the Defence Proforma Accounting procedure.


(iv) Reconciliation of the balances as per monthly statement of closing balances of R.B.I. with the balances worked out in the books of the PCsDA/CsDA.


(v) Watching clearance of the outstandings in respect of suspense heads under the Defence Proforma Account "Remittance into Banks/Treasuries", "Cheques and Bills, Pay Accounts Offices Electronic Advices”, "Reserve Bank Suspense Classified/ unclassified / Public Sector Bank Suspense etc."


(vi) Accounting and adjustment of transactions relating to D.A.D. Receipts and Expenditure.


(vii) Adjustment of Defence transaction arising in England and adjustable in India and payments in India on behalf of U.K. Govt. by the Defence Accounts Officers.


(viii) Processing of transactions relating to Exchange Accounts between Controllers of Defence Accounts.


(ix) Preparation and submission of Budget Estimates for which Defence Accounts Department is responsible.


(x) Watching progress of expenditure against allotments in respect of Locally Controlled Heads, and rendition of monthly statements of expenditure to the local controlling authorities and checking of budget estimates received from them.


(xi) Banking of regimental funds.


(xii) Appropriation Reports.


(xiii) Review of compilation.


(xiv) Maintenance of Defence Ledger.


(xv) Preparation of Review of Balances in respect of Defence and D.A.D.


(xvi) Preparation of annual statement of expenditure under Head "2049- Interest on other obligations".


(xvii) Checking of Journal Entries for updating ledger balances.


(xviii) Maintenance of accounts in respect of Indian Ordnance Department Provident Fund.


Role

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.


1. Preparation of schedules from Punching Media and supporting vouchers in respect of Remittance/Suspense Head.


2. Maintenance of Debt Head Registers.


3. Settlement of transaction under the Defence Proforma Accounting Procedure.


4. Remittance of Defence Services into Bank and Treasuries.


5. 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.


6. Reconciliation of balances with the books of the Reserve Bank.


7. Settlement of Inter Governmental/Departmental transaction with Central Ministries Dept/State Govt. etc.


8. Verification and reconciliation of outstanding under the suspense and remittance heads.


9. Exchange Accounts among Controllers of Defence Accounts.


10. Accounting and adjustment of transactions relating to Defence Accounts Department.


11. Adjustment of Defence transactions arising in England and adjustable in India, payments in India on behalf of UK Govt. by the Defence Accounts Offices.


12. Adjustment of transactions with Foreign Govt. other than UK.


13. Watching progress of expenditure against allotment in respect of Locally Controlled Heads.


14. Estimates in respect of DAD Heads.


15. Review of Compilation.


16. Maintenance of Defence ledger.


17. Closing of Accounts Books.


18. Preparation of Review of Balance.