Annexure "C — CAM
Original Rule Text
5.12 COMPUTATION OF GOVERNMENT ACCOUNT 5.12.1 After the closure of accounts of every financial year, the progressive figures of the heads of account falling in the following categories will be closed to Government account and not carried over to the following year. This includes: (i)the heads of account under sectors A, B, C, D, G & H in the Consolidated Fund,
(ii) those under the Major Heads 8675-Deposits with Reserve Bank and
(iii) 8680-Miscellaneous Government Account falling under Sector 'L' in the Public Account. The total of the progressive figures under them will be worked out at the end of each year, to arrive at the balance under "Government Account", in the manner shown in Annexure "C". The closing balance under "Government Account" (CAM-42 format) will be carried over to the "Summary of Balances" statement, as described and shown through illustrative example in the subsequent paras.