Accounting Codes & References

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Accounting Codes

&References


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Why Codes are necessary..?

Standardisation

Simplicity

Uniformity

Accuracy

Uniqueness

Compilation of Information


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Types of Codes

Geographical Codes

Authority Code Accounting Codes


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Geographical Codes

Region Code

District Code Treasury / Sub treasury

Code


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Region Code

Region Code Name

1 Konkan

2 Pune3 Aurangabad

4 Nagpur

5 Nasik6 Amravati

7 Mumbai (PAO)


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District Code

Region District Code

1 Konkan 2 Thane 12 Thane

1 Konkan 3 Raigad 13 Raigad

1 Konkan 4 Ratnagiri 14 Ratnagiri

1 Konkan 5 Sindhudurg 15 Sindhudurg

2 Pune 2 Pune 22 Pune

2 Pune 3 Satara 23 Satara

2 Pune 4

Sangli 24 Sangli


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Treasury Code

REGION

Konkan

District

Ratnagiri

Treasury /Sub Try CODE

1 4 Ratnagiri 1401

Chiplun 1402

Dapoli 1403

Rajapur 1404

Guhagar 1405

Mandangad 1406

Khed 1407


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Treasury Master


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Authority Code

Administrative Department

Controlling Officer Drawing & Disbursing Officer


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Department Codes Total 29


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Controlling Officer Code

A number with 4 characters

Starts with Dept code .. A /B/C

Codes are created by enclosing Sr. nos.

A0001

A0002

B0001

B0002C0001

C0002


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Drawing & Disbursing Officer

Declaration of DDO by Administrative Dept

AGs Authorisation to Function as DDO on

Particular Treasury Proposal to be submitted to DAT for giving

DDO Code along with the above

documents.

New System for DDO code Allotment


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DDO CODE

A 6 Digit Number

Changes According to Designation

Prefix 01/02 is attached when same

designation exists in a Treasury/Subtreasury.

Always used with Treasury/Sub treasurycode

Unique with 4 digit treasury Code + 6 DigitDDO code


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Range of DDO Codes

Name of the Department DDO Code Range

A- GAD 1-250

B-Home 300-750

C Revenue & Forest 251-300 & 751-1199

D -Agriculture 1200-1799 & 6100 to 6150

E-Education 1800-2010


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Demand for New DDO Code Link

Demand for New

DDO Code


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New DDO Registration form


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Format of Application Duly filled


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Confirmation of Submiision


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Form Duly Submitted

Click on OK to generate

request letter


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Request Letter for DDO code


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Verification of request at DAT


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Verification Step II


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Verification Step III

Entering DDO

code & type


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Draft letter


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Confirmation of Verification


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Approver


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Confirmation of Approval


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Final Letter to DDO with DDO code


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Basic Structure

of

Accounting Heads


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Foundation..

Based on Article 150 of the Constitution of India.

Team of Reforms in the Structure of Budget & Accounts(Mukherjee Committee) of 1972,

In 1987 Committee consisting of representatives of

the Controller General of Accounts, the Budget Division,the Planning Commission, and the Comptroller and AuditorGeneral of India to review the existing accountingclassification and rationalise the Heads of Accountswherever required.

The New Structure came into force from 1stApril,1987.


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Main Division of Accounts

Consolidated Fund

Contingency Fund

Public Account

Revenue

Capital

DEBT

DEPOSITS

REMITTANCES

ADVANCES

SUSPENSE


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Classification Of Accounts


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Existing System of Classification in the Government

Courtesy: Ministry of FinanceGovernment of India


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Capital Expenditure

Expenditure on acquisition of assets of

material and permanent character.

Expenditure on extinguishing recurringliability is also treated as capital

expenditure but the latter is usually

written back to revenue over a period of

years.


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Sectors & Sub SectorsGeneral

Services

Social

Services

Economic

Services

General Administration EducationHealth/Housing/Urban

Development

Collection of Taxes &Duties

Duties/Agriculture/For

est

Exp on Governor,

Council of Ministers/Administration of

Justice/Elections

Expenditure related

with Social services

Sales tax, Excise,

Land Revenue


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Accounting Codes

Department Demand number

Major Head

Sub major Head

Minor Head

Sub Head

Group Head

Detail head/object Code Sub Detail head

Object Code

Scheme Code


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Classification

Head of Account Purpose

Major Head Functions of Government

Sub Major Head Sub Function

Minor Head Program

Sub Head Scheme /Activity

Detail head Object of expenditure


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Five Tier Classification

The main unit of classification in accountsshall be the Major head4 Digit

Sub Major Head (Optional) 2 digit

Major Head shall be divided into Minor heads-3 digit

Each Minor Head shall have a number of

Subheads, (Group Head )(Sub Head) 2 digit

each

Detail Head -2 Digit


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Major Head Revenue Receipt Heads

A four digit Code has been allotted to theMajor Head

The first digit indicating whether the MajorHead is a Receipts Head

If the first digit is '0' or '1', the Head ofAccount will represent Revenue Receipt;

0029 Land Revenue

0040 Taxes on Sales, Trade etc0055 Police

0059 Public works


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Major Head Revenue Expenditure

If the first digit of Major Head is '2' or '3 it will

represent Revenue Expenditure

Adding 2 to the first digit of the Revenue Receipt

will give the Code Number allotted tocorresponding

0040+2000= 2040 Expenditure on Sales Tax

0029+2000= 2029 Land Revenue0055+2000= 2055 Police

0059 +2000= 2059 Public works


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Major Head

Capital Expenditure Head

'4' or '5' Capital Expenditure;

OrLoans and Advances.

'6' or '7' Loans andAdvances Head;

Orit pertains to Public Account &

Contingency Fund

'8' will represent and Public Account

Contingency Fund 8009 GPF/8011 GIS


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A Typical Example Major head

0401 Represents the Receipt Head for

crop husbandry

2401 the Revenue Expenditure Head forcrop husbandry

4401 Capital outlay on crop husbandry

6401 Loans for crop husbandry


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Sub Major Head (optional )

A two digit code has been allotted, the

code starting from '01' under each Major

head. Where no sub major head exists it is

allotted a code '00'. Nomenclature 'General' has been allotted

code '80' so that even after further sub-

major heads are introduced the code for'General' will continue to remain the last

one.


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Minor Head

'Programme undertaken to

achieve the objectives of the

function represented by the majorhead

These have been allotted a three digit

code


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Minor head 3 Digit Common nomenclature

001 Direction & Administration 003 Training

004 Research/Research Development

051 Construction

052 Machinery & Equipment 190 Assistance to Public Sector and other

undertakings

501 Services and service fees

792 Irrecoverable Loans written off

796 Tribal area sub plan

800 Other expenditure/Other Receipts


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Sub Head Group Head

A programme may consist of a number of

schemes or activities and these shall,

generally, correspond to 'sub-heads' below

the minor head represented by the

programme.

Schemes are defined at the State Level &

clubbed into Group


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How scheme Code is derived


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New System of Scheme code


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Proposal Submitted by Dept


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Approval of Scheme


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Scheme Code

Major Head + 3 Digit/ Alpha +Check digit

2053 020 6 Commissioner ,Nagpur

2054 005 8 Stores Verification & Vigilance2040 004 2 Sales tax Commissioner

2055 053 3 Dispute Free Village Drive

2056 003 5 Central Jails


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Detail Head / Object Code

01 Salary

02 Wages

06 Telephone/ Electricity/Water Charges

11 Traveling Expenses (Domestic)

13 Office Expenses

17 Computer Expenses

31 Grant in Aid (Non Salary)

35 Grant in Aid (Salary)


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Screen For Detail Head


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Sub Detail head for 01 Salary


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Sub Detail Heads for 11 Traveling Exp.


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Bill type for Pay Bill file


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Bill type for Pension


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Any Doubts or Questions ?

Thank you

Documents

Accounting Codes & References