JEL code C82 and JEL E01 Economics sidebar Nationalaccounts or national account systems NAS are the implementation ... of Economics , v. 4, pp. 377&ndash 82. ref Stated otherwise, nationalaccounts as systems may be distinguished ... unsd nationalaccount sna.asp The System of NationalAccounts and http unstats.un.org unsd nationalaccount data.asp NationalAccounts Data . ref While sharing many common principles with business accounting, nationalaccounts are based on economic concepts. ref Joel S. Demski, 2008. accounting ... , Macmillan. ref Economic data from nationalaccounts are also used for empirical analysis of economic ... name Ruggles Scope Nationalaccounts broadly present output, expenditure, and income activities of the economic ... are reconciled with the stocks. As to flows, the National Income and Product Accountsnational ... on the other, measured as of the end of the accounting period. Nationalaccounts also include measures ... of aggregate measures in the nationalaccounts, notably including gross domestic product or Gross ... and Derek Blades, 2006. Understanding NationalAccounts , OECD. http www.oecdbookshop.org oecd .... Nationalaccounts can be presented in Real versus nominal value economics nominal or real amounts ... constant price terms. One use of economic growth data from the nationalaccounts is in growth ... K. Rymes. ref Two developments relevant to the nationalaccounts since the 1980s include the following ... number 4 Abstract . ref In some cases, a nationalaccounts counterpart of these may be estimated, such as a Personal ... 1984b bpea gordon clark.pdf 537 568 . ref Main components The presentation of nationalaccounts ... nationalaccounts include the following accounts for the economy as a whole and its main economic ... National Income when measured for the whole economy expenditure accounts , which show how disposable ... in nationalaccounts similar to depreciation in business accounts . History The original motivation for the development of nationalaccounts and the systematic measurement of employment was the need ... more details
The National Health Accounts is a process through which countries monitor the flow of money in their health sector. Looking at different perspective of health financing. The World Health Organisation has been coordinating efforts at the global level to produce those estimates for each and every country. ref World Health Statistics 2011 ref History Expand section date November 2011 National Health Accounts have been developed using the System of Health Accounts SHA defined by OECD. The SHA has been developed since 2000. National Health Accounts have been produced in most developing countries between 2002 and 2009. A new version of SHA has been released in 2011. ref A system of health accounts, 10 Oct 2011, 522 pages http www.oecd ilibrary.org social issues migration health a system of health accounts 9789264116016 en ref Basic Structure Every expenditure in the health system is classified according to characteristics. The three major categories are Health Care Functions, Health Care Providers, Health Care Financing Schemes. Within each category, you find a number of subcategories. Example of subcategories in Health Care Financing Schemes Public expenses Tax Mandatory Health Insurance Social Security Earmarked taxes Public Donor funding Private expenses Direct Household Expenses OOP Non Governmental Organisation Private insurance Community Insurance Health expenses by companies References Reflist External links Commons World Health Organization http www.who.int nha en World Health Organization National Health Accounts Category World Health Organization ... more details
The National Income and Product Accounts NIPA are part of the nationalaccounts of the United States ... of Economic Analysis BEA NIPA http www.bea.gov index.htm page. International norms for national accounting methods are given by the United Nations System of NationalAccounts . The NIPAs are prepared by the staff of the Directorate for National Economic Accounts within the BEA. The source data ... National Income and Product Accounts of the U.S. colspan 5 align center Billions of current US Product ... Nationalaccounts United Nations System of NationalAccounts Measures of national income and output ... A Guide to the National Income and Product Accounts of the United States . Very helpful in understanding ... pdf NIPAhandbookch1 4.pdf Concepts and Methods of the National Product Accounts of the United States ... and Imports less Subsidies Category Nationalaccounts Category Economic indicators Category ... of incomes that production generates. Data are available at the national and industry levels. Seven summary accounts are published, as well as a much larger number of more specific accounts. The first ... national income on the left debit, revenue side and national product on the right credit, expense ... Accounting for National Income the left side of the report The income side of the National Income ..., it has by far the largest value. Table 1 Revenue uses of GDP colspan 5 align center National Income and Product Accounts of the U.S. colspan 5 align center Billions of current US align center Income Accounts sup 1 sup align center 2003 Employee compensation sup 2 sup align right 6,289.00 ... National Income NI align right 9,679.60 Statistical discrepancy align right 25.60 Equals Net National Product NNP align right 9,705.20 Consumption of fixed capital align right 1,353.90 Equals Gross National Product GNP align right 11,059.10 Income receipts from the rest ... and receipts, both the taxes paid and subsidies from the government are shown. National Income NI ... more details
The United Nations System of NationalAccounts often abbreviated as SNA or UNSNA is an international standard system of nationalaccounts , the first international standard being published in 1953. ref United Nations, 1953, A System of NationalAccounts and Supporting Tables, Studies in Methods, Series ... section in the manuals System of NationalAccounts 1993 and System of NationalAccounts 2008 . ref The aim of UNSNA is to provide an integrated, complete system accounts enabling international comparisons ... which can be reworked to compile nationalaccounts according to the United Nations standard. Publication ... trade. The results are published in a UN Yearbook, NationalAccounts Statistics Main Aggregates ... detailed data at a lower level of aggregation is often available on request. Because nationalaccounts ... of nationalaccounts data differs between countries. Among the reasons are that some governments ... Working Group on NationalAccounts ISWGNA comprising the United Nations Statistics Division UNSD , International ... the validity of international statistical comparisons using nationalaccounts data, on the ground ... measures of national income and output national income and product accounts Net output National ..., UN & World Bank http unstats.un.org unsd sna1993 toctop.asp System of NationalAccounts 1993 . Commission ... SNA2008.pdf System of NationalAccounts 2008 . European Commission, International Monetary Fund .... 2009, 1993, lvi 662 pp. Carol S. Carson, Jeanette Honsa, The United Nations System of NationalAccounts ... 101.pdf On Misusing NationalAccounts Data for Governance Purposes . Working Papers, Swiss Institute ... Nations Statistics Division UNSD http unstats.un.org unsd nationalaccount sna1993 NationalAccounts ... Versions of the System of NationalAccounts . The Review of Income and Wealth http www.roiw.org External ... official. Category Nationalaccounts Category United Nations documents Category Official statistics de United Nations System of NationalAccounts ru uk ... more details
unreferenced date July 2010 Cent accounts are trading accounts in the foreign exchange market Forex whose deposit is measured in cents. LiteForex group of companies was the first in the world to offer and realize the cent accounts idea in 2005. The technology of cent accounts was initially intended for developing and testing trading systems by working with real money. There are no significant functional differences between cent accounts and classic dollar accounts trading is carried out on the same conditions and with the same quotes. The only difference consists in the operated sums . Cent accounts can be very useful foremost for Forex beginners since they allow them to get the experience of trading with a real deposit. A psychological component is of high importance when you work in Forex and the presence of this component distinguishes cent accounts from demo accounts. The experience of trading on a cent account enables a trader to cope with first emotions he can have while working with real money. Cent account balance is indicated in cents which helps beginners get accustomed to seeing sums of many thousands on their accounts. Cent account is a kind of a transitional stage between demo and dollar accounts being a first step into a real trading. Category Foreign exchange market ... more details
Accounting A chart of accounts COA is a created list of the nominal ledger accounts used by a business .... The list can be numerical, alphabetic, or alpha numeric. The structure and headings of accounts ... of accounts in the financial statements, balance sheet accounts followed by profit and loss accounts. Nomenclature, classification and codification Each account in the chart of accounts is typically assigned ... account numbers allows for adding accounts in the future. The following is a partial listing of a sample chart of accounts. Example Simple Chart of Accounts Group headings Revenue Cost of Goods Sold ... nominal ledger accounts that make up the chart of accounts. E.g. establishment expenses may consist of rent, rates, repairs, and so on. Balance Sheet Accounts col begin width override default 100 width col break width 300px Asset Accounts Cash Cash on Hand Bank AccountsAccounts Receivable Debtors Prepaid ... Depreciation and Other Assets col break width 300px Liability AccountsAccounts Payable Creditors Credit Cards Tax Payable Employment Expenses Payable Bank Loans Stockholders Equity Accounts ... & Loss accounts col begin width override default 100 width col break width 300px Revenue Accounts Sales Revenue Sales Returns & Allowances Sales Discounts Interest Income Cost of Goods Sold Accounts Purchases ... Accounts Advertising Expense Bank Fees Client Expense Depreciation Expense Education Expense Payroll ... general ledger accounts with debit and credit balances. A Trial balance Trial balance limitations .... Types of accounts Asset accounts represent the different types of economic resources owned or controlled by business, common examples of Asset accounts are cash, cash in bank, building, inventory, prepaid rent, goodwill, accounts receivable ref Marsden, S J, 2010. Australian Master Bookkeepers Guide. 3rd ed. Sydney Australia CCH. ref Liability financial accounting Liability accounts represent the different types of economic obligations by a business, such as accounts payable, bank loan, bonds ... more details
Orphan date September 2008 According to Modern approach Account accountancy Accounts are classified into five groups Asset Expense Revenue Liability accounting Liability Capital account Capital According to Traditional approach Account accountancy Accounts are classified into three groups Real &ndash all the assets except Debtors Nominal &ndash all the expenses, incomes, losses, gains. Personal &ndash all the accounts of persons, company or firms. these are further classified into three types valuation accounts These are the accounts of provision for depreciation and provision for doubtful debts. Where fixed assets are maintained in the books of accounts at original cost, to reflect the actual book value of the assets, a provision for depreciation account on the credit is maintained. In the balance sheet, it is shown as deduction from the original cost of the asset. Similarly, if the debtors personal accounts are retained at total amount due, a valuation account on the credit provision for doubtful debts is required. In the balance sheet, it is shown as a reduction from sundry debtors account to reflect estimated realizable value. Natural &ndash all the accounts of persons. E.g. debtors, Creditors Artificial &ndash all the accounts of a company, a firm,or any other business organization. E.g. Bank, Sharma Traders etc. Representative &ndash all the expense O S or prepaid, revenue in advance or accrued. Unreferenced date September 2007 Category Accountancy Accounting stub ... more details
Unreferenced date December 2009 The Accounts Committee of each Parish in Jersey is responsible for ensuring that appropriate accounting methodologies are employed in the preparation of the annual Constable s accounts in order that the Parish Assembly can rely on the information provided in order to set the Parish Rate . Category Parochial politics of Jersey Jersey stub ... more details
Multiple issues expert subject January 2011 refimprove August 2008 confusing March 2010 Accounting Accounts ... economics services that the customer has ordered. Overview Accounts receivable represents money ..., accounts receivable is typically executed by generating an invoice and either mailing or Electronic ... timeframe, called credit terms or payment terms . br br The accounts receivable departments ... varies debtors . br br The accounts receivable team is in charge of receiving funds on behalf of a company ... are part of the accounts receivable department. While the collection s department seeks the debtor ... by a simple accounting transaction however, the process of maintaining and collecting payments on the accounts ... in practice, accounts receivable payments can be received up to 10 15 days after the due ... debts allowance for doubtful accounts ref http www.accountingtools.com allowance for doubtful account ref which appears on the balance sheet as a contra account that offsets total accounts receivable. When accounts receivable are not paid, some companies turn them over to third party Collection ... are part of accounts receivable if a company gets an order from its customers with payment terms ... is not reflected in accounts receivables. Ideally, since advance payment occurs within a mutually agreed upon term, it is the responsibility of the accounts department to periodically take ... of advances. The payment of accounts receivable can be protected either by a letter of credit or by Trade Credit Insurance Accounts Receivable Age Analysis The Accounts Receivable Age Analysis ... is done in the order of the Chart of Accounts for the Accounts Receivable and or Debtors ... in the printout features. Book keeping On a company s balance sheet , accounts receivable is the money ... a receivable and Credit accounting credit a revenue account. When the customer pays off their accounts ... balance sheet for accounts receivable is usually a debit. Business organizations which have become ... more details
The Accounts of Jingkang Traditional Chinese is a series of Chinese Language Chinese books that were written in the Southern Song Dynasty 1127 1276 by various authors. The books recorded the Jingkang Incident Fall of Northern Song Dynasty and its aftermath. They are credited to be one of the most detailed accounts for the Humiliation of Jingkang Traditional Chinese or the Jingkang Incident which took place in 1127. Formation There are 7 books in the series Tales of the Green Palace Expedition to the South Moaning Accounts in Kaifeng Tour of Duty to Jin Dynasty 1115 1234 Jin in 1119 1125 AD Records of the Song Dynasty Song Captives Tales of a man in bottle External links zh icon http www.guoxue123.com biji song jkbs index.htm The Accounts of Jingkang . Retrieved on 2008 03 10. br Song Dynasty topics DEFAULTSORT Accounts Of Jingkang Category Song Dynasty literature China stub zh ... more details
Accounting Cleanup date August 2009 How to date September 2009 Accounts payable is the amount owed for the purchase of goods or services at a specific date. Accounts Payable is presented in the Liability section of the Balance Sheet a component of the Financial Statements . An accounts payable is recorded ... is made on Day 31 then the full amount is paid. In household s, accounts payable are ordinarily bills ... are using specialized Accounts Payable automation solutions commonly called ePayables to automate ... Controller and CFOs Guide to Accounts Payable publisher John Wiley & Sons year 2007 isbn 0 471 78589 ... Expense administration is usually closely related to accounts payable, and sometimes those ... A variety of checks against abuse are usually present to prevent embezzlement by accounts payable ... for accounts payable when it comes to paying invoices. ref cite book last Schaeffer first Mary S. authorlink Mary S. Schaeffer title Accounts Payable & Sarbanes Oxley Strengthening Your Internal Controls ... a second signature on cheques whose amount exceeds a specified threshold. Accounts payable personnel .... In accounts payable, a simple mistake can cause a large overpayment. A common example involves ... under a slightly different invoice number. Audits of accounts payable Auditors often focus on the existence .... Auditors typically prepare an ageing structure of accounts payable for a better understanding ... title The 8 Pitfalls of Accounts Payable Automation year 2011 publisher CreateSpace location NC isbn 10 1461039967 pages 198 url http www.costperinvoice.com ref Accounts Payable Automation ePayables are defined as the technology or process automation solutions that automate any part of the accounts payable AP process. The key to Accounts Payable Automation is to develop or invest in technology ..., most invoices no longer require human intervention. ref cite web last Clark first Robert title Accounts Payable Opportunities for Improvement url http robertclarkmtfs.com accounts payable opportunities ... more details
accountants and their clients. Development work on Liberty Accounts started in 2001, with the initial ... and expense association with contracts and employees. ref name Meall In 2009, Liberty Accounts was accredited ... details The Liberty Accounts system uses industry standard Oracle and Java programming language ... data centre. ref name Salter Management tools Liberty Accounts offers different levels of functionality ... Liberty Accounts where they are able to access to cross client views and a range of reports, as well ..., NIC classification, default VAT rates, and nominal codes for export to statutory accounts ... Online Software Review Liberty Accounts http www.accountingweb.co.uk topic technology online software review liberty accounts nigel harris Online Software Review Liberty Accounts , by Nigel Harris, retrieved ... or in batches. ref name Online Software Review Liberty Accounts Liberty supports the use of foreign ... more details
commander3 The Settling Accounts tetralogy is an alternate history fiction alternate history setting ... Accounts Return Engagement 2004 first book in the series and eighth in the overall timeline. Settling Accounts Drive to the East 2005 second book in the series and ninth in the overall timeline. Settling Accounts The Grapple 2006 third book in the series and tenth in the overall timeline. Settling Accounts ... more details
Public Accounts Committee refers to a committee in the legislature of one of the following countries Canadian House of Commons Standing Committee on Public Accounts Public Accounts Committee Canada officially Standing Committee on Public Accounts, PACP of the Canadian House of Commons Public Accounts Committee Hong Kong of the Hong Kong Legislative Council Public Accounts Committee India of the Parliament of India State Finance Accountability Committee of People s Representative Council the Peoples Representative Council DPR of Indonesia Public Accounts Committee Ireland of the Irish Oireachtas Public Accounts Committee Malta of the Maltese House of Representatives Public Accounts Committee New South Wales of the Parliament of New South Wales Public Accounts Committee New Zealand of the Parliament of New Zealand Public Accounts Committee South Africa officially Standing Committee on Public Accounts of the National Assembly of South Africa Public Accounts Committee of the Scottish Parliament, see Committees of the Scottish Parliament Public Accounts Committee Singapore of the Parliament of Singapore Public Accounts Committee Tasmania of the Parliament of Tasmania Public Accounts Committee United Kingdom of the British House of Commons See also Joint Committee of Public Accounts and Audit of the Parliament of Australia disambig ms Jawatankuasa Kira kira Wang Negara ... more details
The European System of Accounts often abbreviated as ESA is the system of nationalaccounts and regional accounts used by members of the European Union . It was most recently updated in 1995 ESA 95 . The ESA 95 is fully consistent with the United Nations System of NationalAccounts 1993 SNA in definitions, accounting rules and classifications. ref http stats.oecd.org glossary detail.asp?ID 869 ref However, it incorporates certain differences, particularly in its presentation, that are more in line with use within the European Union. The ESA 95 is undergoing a http epp.eurostat.ec.europa.eu statistics explained index.php Update of the SNA 1993 and revision of ESA95 revision to meet the requirements of the update of the SNA 1993 launched in 2003 under the auspices of the United Nations. See also Value added Capital account Balance of payments Gross output Net output Gross national income in the European Union References Reflist http eur lex.europa.eu LexUriServ LexUriServ.do?uri CELEX 31996R2223 EN NOT Council Regulation EC No 2223 96 of 25 June 1996 on the European system of national and regional accounts in the Community , the annex contains the whole ESA95 European Commission 1996 . http circa.europa.eu irc dsis nfaccount info data ESA95 en titelen.htm European System of Accounts ESA 1995 Eurostat, Brussels Luxembourg,1996, xx 383 pp. Category Macroeconomics Category Nationalaccounts de Europ isches System Volkswirtschaftlicher Gesamtrechnungen es Sistema Europeo de Cuentas Econ micas Integradas fr Syst me europ en de comptabilit it Sistema europeo dei conti nazionali e regionali ... more details
Whole of Government Accounts WGA is a transparency social transparency and accountability project of HM Treasury of the United Kingdom . It aims to provide more complete data for fiscal planning by producing consolidated financial statements . The accounts are Auditor independence independently audited by the Comptroller and Auditor General . ref name guidance cite web url http www.hm treasury.gov.uk d wga 200910 guidance.pdf title Guidance to the Whole of Government Accounts y e 31 03 10 vid. p.4 publisher HM Treasury accessdate 27 January 2011 ref Background The Treasury first published a scoping study for WGA in July 1998. The first set of accounts to be published will be for the Fiscal year year ended 31 March 2010. WGA are prepared under Sections http www.legislation.gov.uk ukpga 2000 20 crossheading whole of government accounts 9 to 11 of the Government Resources and Accounts Act 2000 ... government , Local government in the United Kingdom local government , National Health Service health ... guidance.pdf title Guidance to the Whole of Government Accounts y e 31 03 10 vid. p.21 publisher ... Accounts for the year ended 31 March 2010 was published on 29 November 2011. It is the first ..., the National Health Service NHS and public corporations. It makes clear a number of metrics that previously ..., provided that other countries accounts are produced on a comparable basis. The accounts are available ... Accounts are subject to audit by the Comptroller & Auditor General C&AG . The C&AG audited ... been properly prepared in accordance with the Government Resources and Accounts Act 2000. The C&AG report on the 2009 10 WGA is available on the National Audit Office s website http www.nao.org.uk publications 1012 wga 2009 10.aspx. See also National Audit Office United Kingdom National Audit Office ... Whole of Government Accounts http www.legislation.gov.uk uksi 2009 1973 contents made List of bodies ... on Government Output and Productivity DEFAULTSORT Whole Of Government Accounts Category Open government ... more details
The Public Accounts Commission is a body created under the National Audit Act 1983 to audit the National Audit Office United Kingdom National Audit Office , i.e., to watch the watchers. ref name sect2&4 http www.opsi.gov.uk RevisedStatutes Acts ukpga 1983 cukpga 19830044 en 1 National Audit Act 1983 c. 44 s 2 and 4. ref Composition The Commission comprises nine MPs, including the Leader of the House of Commons and the Chair of the Public Accounts Select Committee , who serve ex officio. The remaining seven, who may not be Minister of the Crown Ministers of the Crown , are chosen by the House of Commons. ref name sect2&4 The Commission elects its chair from among its numbers. Members continue to serve despite a dissolution of Parliament, but excepting the Chair of the Public Accounts Committee are required to resign if they are not standing or are defeated for re election. ref http www.opsi.gov.uk RevisedStatutes Acts ukpga 1983 cukpga 19830044 en 4 sch1 National Audit Act 1983 c. 44 , Schedule 1 ref As of 26 January 2011, the members of the Commission are as follows Sir George Young, 6th Baronet Sir George Young Conservative , ex officio as Leader of the House of Commons Margaret Hodge Labour , ex officio as Chair of the Public Accounts Committee Richard Bacon politician Richard Bacon Conservative Stella Creasy Labour Co op Edward Leigh Conservative Anne McGuire Labour Austin Mitchell Labour Dr John Pugh Liberal Democrat Andrew Tyrie Conservative See also List of committees of the United Kingdom Parliament References reflist UKParliamentCommittees Category Committees of the British House of Commons Category Government audit ... more details
Politics of Greece In Greece , the Chamber of Accounts or Court of Accounts or Court of Auditors or Audit Court , French language French Cour des Comptes , Greek language Greek is both an administrative organ one of the three Big Bodies of the Greek Public Administration and a Supreme Administrative Court with a special jurisdiction while the jurisdiction of the Council of State Greece Council of State is general . Hence, its role is double natured. The Chamber of Accounts has a n advisory consultative , auditing and judicial competence. History The Chamber of Accounts was created just after the Greek War of Independence independence of Greece in 1833. It was established based on the French Cour des Comptes model. It is seated in a modern building in the centre of Athens . Organisation The Chamber of Accounts comprises the President, 5 Vice presidents, 20 Councillors, 40 Assistant Judges and 50 Reporting Judges. They all have the status of a judge , according to the Constitution of Greece Constitution . In the posts of the Reporting Judges are appointed only graduates of the National School of Judges. The President and the Vice presidents of the Chamber are chosen among its members by the Cabinet of Greece Cabinet Competence Advisory consultative competence The advisory consultative competence of the Chamber is exerted by Consultory responses, attached to all bills, which regulate the bestowal of pensions by the State. This competence of the Chamber may be expanded to more issues with a legislative provision. Consultory responses on various issues, when demanded by the ministers. Auditing competence This competence of the Chamber includes The submission by the Chamber to the Hellenic Parliament Parliament of the annual Report about the Balance of the State ... servants, who are liable to render accounts. The observation of the public revenues. The audit ... the following cases Disputes about the audit of the civil servants, who are liable to render accounts ... more details
The Bureau of Supplies and Accounts BuSandA was the United States Navy s supply organization between 1892 and 1966. Established in 1842 as the Bureau of Provisions and Clothing , the bureau was responsible for the procurement, receipt, storage, shipment, and issuance of food, fuel, clothing, general stores, and other materials. BuSandA also maintained and operated naval supply depots and similar units, and supervised activities of the Navy s Navy Supply Corps Supply Corps officers. Duties also included the procurement, allocation, and disbursement of funds, and the holding of money and property accounts. BuSandA was disestablished in 1966, as part of the Navy s general restructuring of its procurement system, and replaced with the Naval Supply Systems Command NAVSUP . History The bureau was established by Act of Congress on August 31, 1842 5 Stat. 579 as the Bureau of Provisions and Clothing, one of the United States Department of the Navy Navy Department s five original procurement bureaus replacing the Board of Navy Commissioners . The bureau was renamed the Bureau of Supplies and Accounts by the Navy Appropriation Act, July 19, 1892 27 Stat. 243 . This name carried BuSandA through World War I World Wars I and World War II II , and the Korean War . During the 1960s, as part of Secretary of Defense Robert Strange McNamara Robert S. McNamara s emphasis on systems engineering , the Navy essentially abolished the traditional United States Navy bureau system bureau system of procurement and replaced it with a structure known as systems commands. Effective May 1, 1966, BuSandA was replaced by NAVSUP, by United States Department of Defense Department of Defense reorganization order, March 9, 1966. See also United States Navy bureau system References This article contains public domain text created by the United States government. http www.archives.gov research guide fed records groups 143.html National Archives Records of the Bureau of Supplies and Accounts Navy External ... more details
, and upgraded on 28th February 1990, as the National Academy of Audit & Accounts. Since its inception ... Government website http www.naaa.gov.in index.htm National Academy of Audits and Accounts website ...IAAS or Indian Audit and Accounts Service is an Indian Central Government service, free of control from any executive authority, under the Comptroller and Auditor General of India . The officers of the Indian Audit and Accounts Department serve in an audit managerial capacity. IAAS is responsible for auditing the accounts of the Union and State governments and public sector organizations, and for maintaining the accounts of State governments. IAAS is the government s financial watchdog, and is a critical element in checks on the government. It role is somewhat similar to the US GAO and National Audit Office United Kingdom . The service has Principal Accountants General and Accountants General for every State in India. Generally, each state has one Principal Accountant General in charge of audit ... in charge of accounts and entitlement functions Salary,Provident Fund, Pension etc. . Bigger states ... Service IRS . Once recruited to IAAS, the officers are trained at http www.naaa.gov.in National Academy of Audit and Accounts , Shimla , Himachal Pradesh, India. Shri V. Narahari Rao, the first Indian ... responsibilities. During the mid fifties, probationers of the Indian Railway Accounts Service were also trained along with IA&AS probationers, while officers of the Indian Civil Accounts Service were ... the administrative competence to manage the staff of the Indian Audit & Accounts Department, which ... Time Scale 256 Junior Time Scale 136 A Historical Perspective The Indian Audit & Accounts Department ... General of India is assisted by one of India s oldest and premier services The Indian Audit & Accounts .... Another important role performed by the Comptroller & Auditor General of India is the compilation of accounts ... to develop administrative competence to manage the staff of the Indian Audit & Accounts Department ... more details
orphan date December 2009 The Indian Railway Accounts Service IRAS Hindi Bharatiya ... are responsible for Accounts and Finance Management of the Indian Railways . About 10 15 IRAS officers ... staff and be responsible for its own accounts. We think that the present account and statistics ... its own accounting staff and being responsible for its accounts, subject to an independent audit ... Audits and Accounts Service Indian Audit and Accounts Service and the embryonic growth ... ranks of the Railway Accounts Department gradually replacing Indian Audits and Accounts Service Indian Audit and Accounts Service officers. Accordingly, from 1 April 1929, the responsibility for the compilation of accounts for the Railways was taken over by the Financial Commissioner, Railways from the Auditor General. The Accounts organisation was thus brought under the control of the Financial Commissioner, Railways, and the Indian Railway Accounts Service was constituted simultaneously. However ... officers of 1929 batch who were recruited for the Indian Audits and Accounts Service Indian Audit and Accounts ... , the probationers of Indian Railway Accounts Service are required to undergo a two year training ... Bahadur Shastri National Academy of Administration Mussoorie, National Institute of Financial Management ... and Accounts functions are integrated with the executive at all levels in the Railways . At the apex ... Adviser and Chief Accounts Officer along with his assistants. At the Divisional level, which ... Railway Manager in finance and accounts matters. Besides the major production units and workshops ... finance and accounts. The stores organisation, which is responsible for procurement of stores and materials worth thousands of crores of rupees, is again assisted by Finance & Accounts. In short, there is hardly any sphere of railway activity with which the Accounts and Finance organisation is not directly ... functions of this cadre include maintenance of accounts of Indian Railways and Financial Advice to the executive ... more details
activities in monetary terms and organises these statistics into a full set of accounts, just like that of the nationalaccounts . The EPEA is part of the System of Integrated Environmental and Economic .... The tables are established, just like the nationalaccounts on a double entry bookkeeping system . ref name SERIEE Environmental Protection Expenditure Accounts Compilation guide They were developed this way so that consistent indicators with the nationalaccounts could be ensured. The tables cover ... such as the United Nations System of NationalAccountsNationalaccounts , from business statistics ... expenditure follows the recommendations of the Chapter XXI of the 1993 System of NationalAccounts . Eurostat, national statistical offices and experts gathered to develop a whole new type of statistics ... MultiCol United Nations System of NationalAccounts Input output model Green accounting References ... Statistical Commission . The EPEA results in a net national total expenditure for environmental protection of an economy . ref name SERIEE Environmental Protection Expenditure Accounts Compilation guide SERIEE Environmental Protection Expenditure Accounts Compilation guide Eurostat, http epp.eurostat.ec.europa.eu portal page portal environmental accounts documents 6.pdf SERIEE Environmental Protection Expenditure Accounts Compilation guide , Eurostat 2002, 170 pp. ref The statistics are usually ... Protection Expenditure Accounts Compilation guide The main aim of the statistics is to provide indicators ... portal page portal environmental accounts documents KS RA 07 012 EN.pdf Environmental protection ... the statistics are collected through Sampling statistics sample surveys conducted by national statistical ... Initial assessment based on the SERIEE method Kestemont, B. National statistical insitute of Belgium ... , Kestemont, B. National statistical insitute of Belgium 1999, 26 pp. ref France, ref name In 1997 ... being developed. The manual SEEA 2003 manual ref name Handbook of National Accounting System of Integrated ... more details
accounts as the term is normally understood, including personal or corporate checking, loan, and savings accounts, are treated as vostro s by the bank. They also regard as vostro purely internal funds ... sign. This allows for a reconciliation by summing all accounts to zero a trial balance the basic premise of Double entry bookkeeping system double entry bookkeeping . Typical usage Nostro accounts are mostly ... balances in a currency other than its home accounting unit. For example First National Bank of A does ... entries on several other accounts, such as a Teller s receiving account, or a clearing account with the third ... more details
The Statistical Accounts of Scotland are three series of documentary publications covering life in Scotland in the 18th, 19th and 20th centuries. The Old or First Statistical Account of Scotland was published between 1791 and 1792 by Sir John Sinclair Sir John Sinclair of Ulbster . The New or Second Statistical Account of Scotland published under the auspices of the General Assembly of the Church of Scotland between 1834 and 1845. A Third Statistical Account of Scotland was published between 1951 and 1992. Early attempts Attempts at getting an accurate picture of the geography, people and economy of Scotland had been attempted in the 1620s and 1630s, using the network of about 900 ministers of the established Church of Scotland . The time and resources involved, not to mention the troubled times of the English Civil War Civil Wars , led to limited results. Sir Robert Sibbald 1684 1690s However, the Geographer Royal for Scotland , Robert Sibbald Sir Robert Sibbald took this forward between 1684 and the early 1690s. Sir Robert circulated some General Queries to parish ministers, but again this was the time of the Glorious Revolution and, though progress was made, the results provided a very incomplete picture of the nation. The General Assembly of the Church of Scotland 1720 1755 The General ... James Denham Steuart suggested a national survey in his Enquiry into the principles of conomy and this was taken ... was initiated after the Second World War and followed a similar parish format to the earlier accounts ... which no longer existed. Several parish accounts had to be revised or rewritten due to the lapse ... without it. Although the project was more secular than before, sections of the accounts continued to focus on religious life, and several of the parish accounts were still written by Church of Scotland ... accounts and has an introduction from which much of this article is taken. http www.google.com search?tbs bks 3A1&tbo 1&q Statistical Account of Scotland&btnG Search Books Google Books also has the Accounts ... more details
orphan date August 2009 Rajasthan Accounts Service also known as R.Ac.S. is allied service of civil services of the India n state of Rajasthan . The recruitment of officers in this service is made through competitive examination held by Rajasthan Public Service Commission Ajmer on the pattern of Union Public Service Commission New Delhi . The examination is conducted annually and is known as Rajasthan State Administrative and Subordinate Services combined competitive examination. The examination is conducted to select officers for Rajasthan Administrative Service,Rajasthan Police Service and Rajasthan Accounts Service and number of other civil services. Initially a preliminary examination is conducted in which any graduate from any discipline can appear.Those who qualify in preliminary examination take main examination and finally face group discussion and interview.Amerit list is prepared and cadre is alloted on the basis of individuals choice and his rank in merit. The first posting is as Accounts Officer. After sufficient experience officer is promoted as Senior Accounts Officer Chief Accounts Officer and Financial Advisor respectively. Some officers of outstanding performance get a promotion in Indian Administrative Service . The parent department of officers of Rajasthan Accounts Service is Finance Department of Government of Rajasthan ,and the officers are governed by Rajasthan Accounts Service Rules 1954. The List of officers in this services is as follows 1.Smt.Sunila Ajmera 2.Smt.Shashi Madhok 3.Sh.R.K.Singhpose 4.Sh.K.C.Tailor 5.Sh.Anil Jain 6.Sh.Munna Lal Gupta 7.Smt.Shashi Mathur 8.Sh.Murarilal Gupta 9.Smt.Veer Bala Joshi 10.Sh.N.S.Chauhan 11.Smt.Kaumudi Gupta is presently Director Pension and pensioners welfare department Jaipur and Sh.Vipin Behari Goyal is Joint Director in Regional Office, Jodhpur 12 Amrit Dave Chief Accounts Officer Directorate Ayurved Ajmer,Rajasthan India See also Rajasthan Administrative Service HCM Rajasthan State Institute of Public ... more details
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