Money Matters in Government Office

Money Matters in Government Office

-Dr. Lalit Kumar

Utilizing Public Money in Government Office:

After joining a Government job, each employee is expected for adopting absolute integrity in official functions. Whatever task is assigned; it is assumed that proper account of utilizing money or financial resources be maintained by the employee. The Government Accounting Rules, 1990 guides to adopt the accounting systems for fair representation of the resources utilized in the office. Before joining the Government job, an employee may be using personal money or parents’ money and maybe extravagant in the making of expenses but while using public money or government money, it is expected that decisions are taken keeping in view various rules, instructions, and directions of Government. While in personal life, it was not mandatory to keep the account of money utilized on which expenses/assets and even there is no-one to put a finger against the person for misuse of the money, but in case of using money in Government, there are rules and instructions which can prove the irregularities on part of employees, there are RTI Activists seeking information of business affairs of Government offices to find out the irregularities of Officers / Officials, there are people who are waiting for any mistake by any employee so that they take benefit of it with making complaints.

Why there is a need of reporting particulars of expenditure and incomes?

The Government Officers are recruited and selected very sincerely. It is also a well-known fact that everyone works very sincerely with absolute integrity. In such cases, why maintain accounts and report the same? When Senior Authorities have trust in the functions of Subordinate Officers then why maintain accounts and prepare the reports? All monetary transactions are recorded in Cash Book and even compiled at the level of Accountant General to check the irregularities. There are heads for booking of each expense, strict guidelines to categorize as per guidelines of Accounting Rules; so that it can be reported in the State Assembly or Parliament whenever public representatives ask for the information. How many payments are made for Salaries? How much is being spent on Education or Health or Legal Services or any other public service? How much amount is realized from income tax or GST or fines and penalties etc.? How much tax and non-tax revenue is being utilized by the Government?

Audit of money utilized in Government:

No doubt, the primary aim of the Government is public welfare and the public services are rendered without expectation of any profit out of the welfare activities. Since the money is collected from the public by the imposition of taxes, it is required to verify whether the money is utilized as per rules or not. Transparency and accountability in financial records is the duty of Head of Departments (HoDs) and for this purpose, generally the Finance Department issues instructions and guidelines including the economy in expenditure, budgetary control, timely submission of returns, and also compliance of each rule in office. For this purpose, it is expected to adopt well-organized accounting systems with provisions for checks to ensure financial control.

Where the money is utilized?

Whether it is personal life or official, the money can be utilized on two things either on consumption expenditure / procuring services or making of investments / procuring goods. In Government, the records are maintained with proper debit and credit; however, the style is to book the expenses or credit the revenues in prescribed heads. These booking of expenses and crediting of incomes finally form the monthly accounts then annual accounts for the decision making of the Administrators / Ministers. It does not matter whether the Single Entry System is used or Double Entry System, whether the accounts are manually maintained or on computers, whether the base of identifying transactions is cash basis or accrual basis. It matters whether there is transparency and fairness in maintaining the accounts or not. Wherever money is utilized, that should be audited by the Auditors and irregularities should be traced with proper action against the persons found guilty. 

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Hindi Version:

सरकारी कार्यालय में धन का मामला

 -डॉ. ललित कुमार

 सरकारी कार्यालय में जनता के पैसे का उपयोग:

 सरकारी नौकरी में आने के बाद, प्रत्येक कर्मचारी से आधिकारिक कार्यों में पूर्ण सत्यनिष्ठा अपनाने की अपेक्षा की जाती है। जो भी कार्य सौंपा जाता है; यह माना जाता है कि कर्मचारी द्वारा, धन या वित्तीय संसाधनों के उपयोग का उचित लेखा-जोखा रखा जाए। सरकारी लेखा नियम, 1990 कार्यालय में उपयोग किए गए संसाधनों के उचित प्रतिनिधित्व के लिए लेखा प्रणाली को अपनाने के लिए मार्गदर्शन करते है। सरकारी नौकरी में आने से पहले, एक कर्मचारी व्यक्तिगत धन या माता-पिता के धन का उपयोग कर रहा होता है और शायद खर्चे फालतू भी हो, लेकिन  सरकारीधन का उपयोग करते समय, यह अपेक्षा की जाती है कि निर्णय विभिन्न नियमों, निर्देशों, और सरकार के निर्देशके अनुसार लिए जाएं।जबकि निजी जीवन में खर्च किए गए धन का लेखा जोखा रखना अनिवार्य नहीं होता। निजी जिंदगी में पैसे खर्च करो या निवेश, सदुपयोग करो या दुरुपयोग, व्यक्ति पर उंगली उठाने वाला कोई नहीं है, लेकिन सरकार में धन का उपयोग करने के मामले में, ऐसे नियम और निर्देश हैं जो कर्मचारियों की ओर से अनियमितताओं को साबित कर सकते हैं, अधिकारियों / अधिकारियों की अनियमितताओं का पता लगाने के लिए सरकारी कार्यालयों के व्यावसायिक मामलों की जानकारी लेने वाले आरटीआई कार्यकर्ता हैं ऐसे लोग हैं जो किसी भी कर्मचारी द्वारा किसी भी गलती की प्रतीक्षा कर रहे हैं इसलिए कि वे शिकायत करके इसका लाभ उठाएं।

 व्यय और आय के विवरण की रिपोर्टिंग की आवश्यकता क्यों है?

 सरकारी अधिकारियों की भर्ती की जाती है और उन्हें बहुत ईमानदारी से चुना जाता है। यह भी एक सर्वविदित तथ्य है कि हर कोई पूरी ईमानदारी के साथ काम करता है।

जब सभी ईमानदार हैं तो हर मामलों में, खातों का रखरखाव और उसकी रिपोर्ट क्यों करें? जब वरिष्ठ अधिकारियों को अधीनस्थ अधिकारियों के कार्यों पर भरोसा है तो लेखों

का रखरखाव और रिपोर्ट क्यों तैयार करें? सभी मौद्रिक लेनदेन को कैश बुक में दर्ज किया जाता है और यहां तक ​​कि अनियमितताओं की जांच के लिए महालेखाकार के स्तर पर लेखों को संकलित किया जाता है। प्रत्येक व्यय की बुकिंग के लिए उपयुक्त हेड हैं, लेखांकन नियमों के दिशानिर्देशों के अनुसार वर्गीकृत करने के लिए सख्त दिशानिर्देश हैं; ताकि जब भी जन प्रतिनिधि सूचना मांगे तो राज्य विधानसभा या संसद में इसकी सूचना दी जा सके। वेतन के लिए कितने भुगतान किए जाते हैं? शिक्षा या स्वास्थ्य या कानूनी सेवाओं या किसी अन्य सार्वजनिक सेवा पर कितना खर्च किया जा रहा है? आयकर या जीएसटी या जुर्माना और दंड आदि से कितनी राशि की वसूली होती है? सरकार द्वारा कितने कर और गैर-कर राजस्व का उपयोग किया जा रहा है? सबका विवरण तैयार किया जा सकता है।

 सरकार में उपयोग किए गए धन की लेखापरीक्षा:

 निस्संदेह, सरकार का प्राथमिक उद्देश्य लोक कल्याण है और लोक सेवाओं को कल्याणकारी गतिविधियों से बिना किसी लाभ की अपेक्षा के प्रदान किया जाता है। चूंकि जनता पर कर लगाकर धन एकत्र किया जाता है, इसलिए यह सत्यापित करना आवश्यक है कि धन का उपयोग नियमों के अनुसार किया गया है या नहीं। वित्तीय अभिलेखों में पारदर्शिता और जवाबदेही विभागाध्यक्षों (एचओडी) का कर्तव्य है और इस उद्देश्य के लिए, आम तौर पर वित्त विभाग व्यय, बजटीय नियंत्रण, समय पर रिटर्न जमा करने, और प्रत्येक नियम के अनुपालन में मितव्ययिता सहित निर्देश और दिशानिर्देश जारी करता है। 

प्रत्येक कार्यालय से इस उद्देश्य के लिए, वित्तीय नियंत्रण सुनिश्चित करने के लिए उचित प्रावधानों के साथ सुव्यवस्थित लेखा प्रणाली को अपनाने की उम्मीद है।

 पैसे का उपयोग कहाँ किया जाता है?

 चाहे वह निजी जीवन हो या आधिकारिक, धन का उपयोग दो चीजों पर किया जा सकता है या तो उपभोग व्यय / सेवाओं की खरीद या निवेश / सामान की खरीद पर किया जा सकता है। सरकार में, अभिलेखों को उचित डेबिट और क्रेडिट के साथ रखा जाता है; हालाँकि, शैली खर्चों को बुक करने या राजस्व को निर्धारित शीर्षों में जमा करने की है। व्यय की ये बुकिंग और आय जमा करने से अंतत: प्रशासकों / मंत्रियों के निर्णय लेने के लिए मासिक खाते और फिर वार्षिक खाते बनते हैं। इससे कोई फर्क नहीं पड़ता कि सिंगल एंट्री सिस्टम का उपयोग किया जाता है या डबल एंट्री सिस्टम, चाहे खातों को मैन्युअल रूप से या कंप्यूटर पर बनाए रखा जाता हो, चाहे लेनदेन की पहचान का आधार नकद आधार या प्रोद्भवन आधार हो। यह मायने रखता है कि खातों को बनाए रखने में पारदर्शिता और निष्पक्षता है या नहीं। जहां कहीं भी धन का उपयोग किया जाता है, उसका लेखा परीक्षकों द्वारा ऑडिट किया जाना चाहिए और दोषी पाए जाने वाले व्यक्तियों के खिलाफ उचित कार्रवाई के साथ अनियमितताओं का पता लगाया जाना चाहिए।.

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 26th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

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Office Procedures in Government

 Office Procedures in Government

-Dr. Lalit Kumar Setia

The Government functions to ensure the availability of public services to citizens of a country. The mandate of 'Minimum Government Maximum Governance' is possible to achieve with proper planning and implementation of specific target-oriented programs. 

Why Office Procedures are important?

For getting the things done from others, three basic things are required to be ensured. A. Transparency B. Responsiveness C. Accountability. Good Governance and e-Governance are possible only if these three things are focused on administration. How to make employees responsive to the new guidelines and instructions? How to ensure transparency in functions of office? and how to fix accountability of Officers / Officials? 

Simplification is the Key to Success:

The Government Process Restructuring is transforming the way the government delivers or ensures the delivery of goods and services and public services to the citizens. It is required to make the organizations more logical with fixing the responsibilities and accountabilities of the Officers / Officials in better forms with the delegation of authorities and responsibilities. 

Strengthening relationships within Organization:

The Office Procedures not only guide how to maintain the relationships alive among various designations of organization structure. The norms, rules, policies, instructions are in compliance with the proper implementation of office procedures. To bring efficiency in outcomes of functions, it is a must to strengthen the relationships. It is required to reidentify the strategic aims and purposes to strengthen the relationships and better achieve the objectives. 

Noting and Drafting

The decisions are taken based on the information and the information should be briefly provided as per the requirement of the Officers. For this purpose, there are guidelines to be followed by the concerned officials so that the decisions be accurate and faster in the offices and time of the Officers be utilized to the great extent possible. The letters and other forms of correspondence within the organization and between the organizations have been computerized with e-office applications. The e-Office not only saved time but also reduced the cost of operations. The file numbering system, processing of DAK, and accurate procedures for official communication are the premises for effective compliance with office procedures. 

Principles for Records Management

Firstly, compliance with the record retention schedule so that the old records that are not required can be easily settled down as per norms. Secondly, maintain the records properly so that decisions can be taken the time and effectively. Third, most important the records should be easily retrievable without wasting time and for this purpose, the records index should be available in the office and everyone who may require the record/s should have access to this index. Fourth, for inspection of the activities, the audit should be carried out of the records whether the entries in the records are accurate or not. Fifth, most important is to dispose of the obsolete records so that the decisions are not delayed unnecessarily due to wastage of time in exploring such records that are of no use in the present time. 

Hindi Version

सरकार में कार्यालय प्रक्रियाएं

-डॉ. ललित कुमार सेतिया

सरकार किसी देश के नागरिकों को सार्वजनिक सेवाओं की उपलब्धता सुनिश्चित करने के लिए कार्य करती है। विशिष्ट लक्ष्य-उन्मुख कार्यक्रमों की उचित योजना और कार्यान्वयन के साथ 'न्यूनतम सरकार अधिकतम शासन' का जनादेश प्राप्त करना संभव है।

सरकार में कार्यालय प्रक्रियाएं

कार्यालय प्रक्रियाएं क्यों महत्वपूर्ण हैं?

दूसरों से काम करवाने के लिए तीन बुनियादी बातों को सुनिश्चित करना आवश्यक है। A. पारदर्शिता B. उत्तरदायित्व C. जवाबदेही। सुशासन और ई-गवर्नेंस तभी संभव है जब इन तीनों चीजों को प्रशासन पर केंद्रित किया जाए। कर्मचारियों को नए दिशानिर्देशों और निर्देशों के प्रति उत्तरदायी कैसे बनाया जाए? कार्यालय के कार्यों में पारदर्शिता कैसे सुनिश्चित करें? और अधिकारियों की जवाबदेही कैसे तय करें?

सरलीकरण सफलता की कुंजी है:

'सरकारी प्रक्रिया पुनर्गठन' सरकार द्वारा नागरिकों को माल और सेवाओं और सार्वजनिक सेवाओं के वितरण या वितरण को सुनिश्चित करने के तरीके को बदल रहा है। अधिकारियों और जनता के प्रतिनिधिमंडल, अधिकारियों की जिम्मेदारियों और जवाबदेही को बेहतर रूपों में तय करने के साथ साथ, संगठनों को और अधिक तार्किक बनाने की आवश्यकता है।

संगठन के भीतर संबंधों को मजबूत बनाना:

कार्यालय प्रक्रियाएं न केवल संगठन संरचना के विभिन्न पदनामों के बीच संबंधों को जीवित बनाए रखने के लिए मार्गदर्शन करती हैं, बल्कि ये प्रक्रिया मानदंड, नियम, नीतियां, निर्द के उचित कार्यान्वयन को भी  सुनिश्चित करती हैं। कार्यों के परिणामों में दक्षता लाने के लिए, संबंधों को मजबूत करना अत्यंत आवश्यक है। संबंधों को मजबूत करने और उद्देश्यों को बेहतर ढंग से प्राप्त करने के लिए रणनीतिक उद्देश्यों और उद्देश्यों को फिर से पहचानना आवश्यक है।

नोटिंग और प्रारूपण

सूचना के आधार पर निर्णय लिए जाते हैं और अधिकारियों की आवश्यकता के अनुसार संक्षिप्त जानकारी प्रदान की जानी चाहिए। इस उद्देश्य के लिए, संबंधित उप - अधिकारियों द्वारा दिशा-निर्देशों का पालन किया जाना है ताकि कार्यालयों में निर्णय सटीक और तेज हो और अधिकारियों के समय का यथासंभव उपयोग किया जा सके। संगठन के भीतर और संगठनों के बीच पत्र और पत्राचार के अन्य रूपों को 'ई-ऑफिस अनुप्रयोगों' के साथ कम्प्यूटरीकृत किया गया है। ई-ऑफिस न केवल समय की बचत की बल्कि संचालन की लागत को भी कम करता है। फाइल नंबरिंग सिस्टम, डाक की प्रोसेसिंग और आधिकारिक संचार के लिए सटीक प्रक्रियाएं कार्यालय प्रक्रियाओं के प्रभावी अनुपालन के लिए जरूरी हैं।

अभिलेख प्रबंधन के सिद्धांत

सबसे पहले, रिकॉर्ड प्रतिधारण अनुसूची का अनुपालन जरूरी है ताकि पुराने रिकॉर्ड जिनकी आवश्यकता नहीं है, उन्हें मानदंडों के अनुसार आसानी से व्यवस्थित किया जा सके। दूसरे, रिकॉर्ड को ठीक से बनाए रखें ताकि निर्णय समय पर और प्रभावी ढंग से लिए जा सकें। तीसरा, सबसे महत्वपूर्ण, रिकॉर्ड बिना समय बर्बाद किए आसानी से पुनर्प्राप्त करने योग्य होना चाहिए और इस उद्देश्य के लिए, रिकॉर्ड्स इंडेक्स कार्यालय में उपलब्ध होना चाहिए और हर किसी को जिसको रिकॉर्ड की आवश्यकता हो सकती है, उनकी इस इंडेक्स तक पहुंच होनी चाहिए। चौथा, गतिविधियों के निरीक्षण के लिए अभिलेखों की चेकिंग की जानी चाहिए कि अभिलेखों में प्रविष्टियाँ सही हैं या नहीं। पांचवां, सबसे महत्वपूर्ण है अप्रचलित अभिलेखों का निपटान करना ताकि ऐसे अभिलेखों की खोज में समय की बर्बादी के कारण निर्णयों में अनावश्यक रूप से देरी न हो।

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 25th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

Buyers and Sellers in Government e-Marketplace (GeM)

Buyers and Sellers in Government e-Marketplace (GeM)

-Dr. Lalit Kumar

Source: https://gem.gov.in/training/training_module

Who can be Buyer in GeM?

The buyer stands for contract placing authority and the contract may be for the procurement of goods or services. On GeM, the Government Ministries, Government Departments, Public Sector Units (PSUs) and Autonomous Bodies acting through authorized officer (s) on behalf of President / Governor / PSU, as the case may be.

èRegistration:

To understand Government e-Marketplace in simple terms, firstly understand its types of buyers i.e. Primary and Secondary buyers. The Primary buyer is registered firstly and for registration it is must to have Aadhaar number and Mobile Number linked with Aadhaar; because bio-metric enrolment of the Officer as Primary User will make him/her directly responsible and accountable for the functions performed in GeM. Thereafter, for security concerns, it is must either to have NIC e-mail i.e. nic.in / gov.in or GeM buyer email id. For primary user registration, it is must that there is a verifying authority whose details be entered such as name, mobile number, and NIC registered email id.

After registration of Primary User, for registration of Secondary Users, it is required to have Aadhaar Number and Mobile Number linked with Aadhaar Number and NIC registered email id or gem-buyer id i.e. gembuyer.in.

How many persons are required to be Primary Users or Secondary Users?

Three persons are required at least to perform all functions in GeM in Government Offices (as Buyer). 1^st Person - The Primary User should be Head of Office, however, the primary user can also be Secondary User as Consignee. The Primary User cannot become Buyer or Payment Authority.

2^nd a person is required to be Secondary User as Buyer. The Buyer can also become Consignee but cannot become Payment Authority.

3^rd a person is required to be Payment Authority.

What can be procured through GeM?

The GeM portal is for procuring Goods and Services. The Goods include both tangible (whatever is required in Government Offices for use) and intangible products (such as technology transfer, licenses, patents, etc.). Each purchase of a product is like a contract between buyer and seller in which the seller delivers the product and gets sales consideration from the buyer. The services which are generally required in Government Offices such as Manpower Services, Security Services, Transport Services, IT Professional Services, etc. For procurement of services, it is must sign Service Level Agreement (SLA) between Buyer and Service Provider, and as per the agreement, it is a contractual commitment between the two. The SLA will include the following:

·        Type of service to be provided

·        Deliverables

·        Desired performance level

·        Reliability and responsiveness

·        Monitoring process and service level reporting

·        Response and issue resolution time-frame

·        Repercussions / penalties/remedies for the service provider in case he is not meeting its commitment.

Like tendering, it is required to decide the specifications of the product and services to be procured through GeM. Both buyer and seller shall have to comply with the rules and restrictions mentioned in the specifications and no one can add or ask to add, no one can drop or ask to drop anything pre-decided in the contract.

Who can be Seller or Service Provider in GeM?

On GeM, any legal entity can become a seller including sole proprietor, partnership firm, company, society, and also statutory body registered on GeM as seller or service provider. However, it will be either Original Equipment Manufacturer (OEM) or Seller or Service Provider with Authorization to sell products manufactured by OEM or service products manufactured by OEM.  

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 20th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

Uniformity in Accounts of Government Organizations in India

Uniformity in Accounts of Government Organizations in India

-Dr. Lalit Kumar Setia

The concern of bringing efficiency in functions of Government Organizations always remains at the top in the eyes of administrators. Most of the time, the parliamentary committees observed and pointed out to standardize the accounts of organizations utilizing the amount from Consolidated Fund of India / State / UT. The Government with a focus on ‘Minimum Government – Maximum Governance’, is making the administrators and policymakers accountable to the public for the best utilization of the public resources.

Need of Unified Accounting Standards

The Public Sector Financial Reporting is specifically to support the decisions of Administrators and the research function of think-tanks of the nation. The information based upon the unified accounting standards is used to decide where to supply the public resources or invest the amount for making the public services accessible to the citizens.

The cost of processing information to each stakeholder can easily be reduced by framing unified Accounting Standards and it will also improve the functioning of ministries of the central government, state governments, and all government organizations of India. The reports of the Auditor General always gave emphasis upon improving public financial management and that is possible only through Government Process Re-engineering (GPR) by removing the processes which have no relevance today but are still in the system and adding the new processes to streamline the functions with the use of latest technological tools.

The quality of Government Financial Reporting depends upon the unified Accounting Standards and fixing of responsibilities and accountabilities is also possible only after improving the quality of financial reporting. There is a need for research by collecting structured questionnaires on ‘how decisions are being taken in Central and State Government on various Financial Issues and how the decisions can be taken with the help of implementing software, artificial intelligence, and big data analytical tools in Government?’. The data should be analyzed using descriptive and inferential statistical methods to find out the facts and thereafter recommend how the performance of Governments be improved with taking new initiatives and how to fix the financial accountability of decision-makers and those who are implementing the decisions so that the right decision is implemented in the right way without any delay.

Management of Public Assets

The public sector delivery system basically supports the public in getting the public services at the right time, in the right quantum, and without making any grievance. The Central and State Governments are making the processes modified but still, there is a need to manage the public assets more sincerely. From Budgeting to Auditing, the Government Accounting setup is to manage the public assets.

In India, it is found in various research reports that due to lack of standard reporting systems, where the money is appropriated in budget and where it is actually spent or lost or misappropriated, cannot be traced easily. Today the Government is taking steps to privatize the Government Organizations’ work, decentralized the functions to the extent possible, incorporate the quality and output-oriented systems with the help of NITI Ayog, a well-known think-tank of India but the accounting standards are still not with the unified structure of accounts in Government organizations.

What will happen if a Unified Structure of Accounts is adopted?

Whether the Government wants to experience lesser revenue shortfalls in tax collection or not? Whether the Government wants to use Audit recommendations to improve the Financial Functions of Government Organizations or not? Whether the Government wants to automate Accounting to trace irregularities or not? Whether the Government requires to take steps to reduce the misappropriation of public money or not? Obviously, each Government wants these things to realize, but how? Each of these things requires a Unified Structure of Accounts in Government Organizations.

The Usability of Accounting Reports for Decisions in Government

Financial Accounting is concerned with measuring the financial consequences of transactions and events, and it improves the comprehensiveness and transparency in financial functions of the organizations.

It is very easy to say that the unified structure of Government Accounts may sort out the problems of misusing public assets. But it is must understand that the use of Accounting Reports in making decisions in Government so that rational decisions based on scientific facts be taken, it is must incorporate the Standard Operating Procedures (SoPs) for each financial decision based on Government Accounting. The countries of the United States, Finland, Russia, etc; have incorporated the SoPs for decisions. In the United States, the GAAP (Generally Accepted Accounting Principles) are used in organizations particularly to ensure uniformity in the accounts of organizations. Multi-national companies (MNCs) with a presence in multiple countries, follow the IFRS (International Financial Reporting Standards) to disclose the aspects of finances such as assets, liabilities, revenues, expenses, etc.

Why not be in India? Yes, it should be.

The rational and scientific decisions are possible based on the following facts, which will come from the unified structure of Government organizations such as ‘Valuation of Inventories in each Government Organization’, ‘Cash Flow Statements of the Government Organizations’, ‘Factors behind income or loss of each Government Organizations’, ‘Revenue and Capital Receipts of each Government Organization’, and ‘Fixed Assets, Borrowing Costs as per Cost Accounting Records’, etc. 

*Copyright © 2021 Dr. Lalit Kumar. All rights reserved.

This article is written by Dr. Lalit Kumar Setia; a renowned author and trainer. The article was published on 12th August, 2021 and last updated on 4^th September, 2021. The writer can be contacted on lalitkumarsetia@gmail.com 

Next Page - Responsibilities of Head of Accounting Organizations

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