Defence Accounts Department Overview

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Questions and Answers

What year was the first edition of the Defence Account Code released?

1952 (correct)

1938

1967

2014

Which significant feature is included in the 2014 edition of the Defence Account Code?

Accounting of foreign procurements (correct)

Historical record keeping

Manual bookkeeping processes

Physical cash flow analysis

Which major function does the Defence Accounts Department perform?

Policy formulation for defence

Real estate management for military bases

Accounting and compilation of annual accounts (correct)

Personnel management for armed forces

What aspect of financial transactions does the 2014 Defence Account Code address?

Reconciliation of RBI and SBI transactions Signup and view all the answers

Which year noted a major revision in the Defence Account Code after a considerable gap?

2014 Signup and view all the answers

What is a focus area in the chapters of the Defence Account Code?

E-payment including e-FPB Signup and view all the answers

What is one example of a minor head in the classification related to defence accounting?

Salaries and wages Signup and view all the answers

What significant process related to capital expenditure is clarified in the Defence Account Code?

Expenditure monitoring and reporting Signup and view all the answers

Who is responsible for compiling the accounts of Defence Services since October 1, 1976?

Controller General of Defence Accounts Signup and view all the answers

What role does the Defence Secretary play in the departmentalisation of accounts?

He acts as the Chief Accounting Authority. Signup and view all the answers

Which entity assists the Defence Secretary in discharging his accounting responsibilities?

Secretary Defence (Finance) Signup and view all the answers

What is the function of the Controller General of Defence Accounts regarding payment arrangements?

To arrange payments through Principal Controllers/Controllers Office Signup and view all the answers

What document does the Controller General of Defence Accounts compile for timely submission?

Accounts of the Ministry of Defence Signup and view all the answers

Which of the following is NOT a responsibility of the Controller General of Defence Accounts?

Authorizing Defence procurement Signup and view all the answers

The overall accounting responsibility in Defence Services is ultimately managed by whom?

Secretary of Ministry of Defence Signup and view all the answers

How does the Controller General of Defence Accounts contribute to financial oversight?

By arranging internal audits of all expenditure Signup and view all the answers

Which of the following is NOT classified under the Civil organisations of the Ministry of Defence?

Jammu and Kashmir Light Infantry Signup and view all the answers

What is one of the specific responsibilities of the Controller General of Defence Accounts?

Consolidation of accounts for Defence services Signup and view all the answers

Which of the following departments is specifically associated with welfare programs for ex-servicemen?

Department of Ex-Servicemen Welfare Signup and view all the answers

What is the role of the Drawing and Disbursing Officers within the context of Defence services payments?

Authorized to make payments under specific conditions Signup and view all the answers

The preparation and submission of the Statement of Central Transactions is required to be sent to which entity?

Controller General of Accounts Signup and view all the answers

Which of the following is a minor head classified under the Defence Services accounting?

Coast Guard Organisation Signup and view all the answers

What type of accounts does the CGDA prepare related to Defence Services Receipts and Charges?

Annual Statement of Central Transactions Signup and view all the answers

Which organization is specifically mentioned as part of the Defence Accounts Department's responsibilities?

Canteen Stores Department Signup and view all the answers

Study Notes

Expenditure Classification in Defence Accounts Department

Expenditure is classified into two categories: Defence Services from Defence Service Estimates and Civil organizations under the Ministry of Defence from civil grants.
Entities under civil organizations include:
- Armed Forces Tribunal
- Coast Guard Organisation
- Department of Defence
- Department of Defence Production
- Department of Defence Research and Development
- Department of Ex-Servicemen Welfare (DESW)
- Defence Accounts Department
- Defence Estates Organisation
- Jammu and Kashmir Light Infantry
- Canteen Stores Department

General Duties of Controller General of Defence Accounts (CGDA)

Responsible for consolidating Ministry of Defence accounts as prescribed by the Controller General of Accounts (CGA).
Manages payments for Defence Services via Principal Controllers and Drawing and Disbursing Officers.
Submits Statement of Central Transactions and materials for the Finance Account of Defence and Defence (Civil).
Prepares the annual Statement of Central Transactions (SCT) for Defence Services for submission to the Ministry of Finance by the established deadline.
Generates subsidiary statements for Appropriation Accounts per the Defence Audit Code.

History of Defence Account Code

Originated from the Civil Account Code, with the first edition released in December 1938.
Initial Defence Account Code was published in 1952, with subsequent editions released in 1967, 1977, and 1994.
Most recent edition in 2014 revised and updated after a 20-year gap, consisting of eighteen chapters.

Salient Features of the 2014 Defence Account Code

Includes sections on capital expenditure accounting and electronic payments.
Covers reconciliation processes for RBI and SBI transactions.
Addresses e-ticketing and accounting for foreign procurements.
Emphasizes recording and reviewing outstanding balances.

Preface to Defence Accounts Code

Provides comprehensive instructions on accounting functions performed by the Defence Accounts Department.
Details procedures for accounting, annual account compilation, and inter-departmental adjustments.
Highlights significant changes in government business transactions and accounting practices over the past twenty years.

Departmentalisation of Accounts

Since October 1, 1976, the Controller General of Defence Accounts has been tasked with compiling Defence Services accounts, including taxes and duties.
Operates on behalf of the Secretary Defence (Finance), serving as the Chief Authority for financial advice, internal audit, and accounting for Defence Services expenditure.
The Secretary of the Ministry of Defence holds the title of Chief Accounting Authority, performing duties through the Secretary Defence (Finance).
The Principal Accounting Officer, the Controller General of Defence Accounts, arranges payments and internal audits for all Ministry of Defence expenditure.

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Description

This quiz covers the classification of expenditures by the Defence Accounts Department, focusing on Defence Services and Civil organisations under the Ministry of Defence. It highlights key departments and organisations involved in defence finance management. Test your knowledge on the structure and functions of these entities.