2012-13 EDITION

PREFACE

Certain intermediary/adjusting Heads of Account known as "Suspense

Heads" are operated in Government Accounts to reflect transactions

of receipt and payments which cannot be booked to a final Head of

Account due to lack of information as to their nature, or for other rea-

sons. These Heads of Account are finally cleared by minus debit or

minus credit, by debit or credit to the final Heads of Account. If these

amounts remain uncleared, the balance under the Suspense Heads

would go on accumulating and reflect a distorted picture of Govern-

ment Accounts

2. This Manual has been specially prepared for the guidance of offi-

cials working in the accounts organisations. It is expected to be of par-

ticular help to officials who are doing accounting work and to others

who would like to understand the subject. The operation and clearance

of various Suspense and Remittance Heads used in day-to-day func-

tioning of the departmentalised accounting offices have been described

with practical examples. This Manual could be supplemented by provi-

sions of other relevant Codes and Manuals.

3. This Manual is for internal use only and has been attempted with the

objective of providing easy to understand guidance to officials of the

departmental accounts formations. Its contents do not supplement, re-

place or modify any codal provision and should not be quoted as an

authority in any correspondence.