Para 12.2.1 — CAM

12.2 FORM OF FINANCE ACCOUNTS 12.2.1 The Finance Accounts comprises of two parts- Part I and Part II. Part I presents the summarized statements in respect of Revenue, Capital, Debt, Deposit, Suspense and Remittances transactions and Contingency Fund. Part II has detailed statements in respect of thesetransactions, along with other related statements. Part II of the Finance Accounts is further sub- divided into two sections `A' & `B'. While section `A' comprises of detailed accounts and statements relating to Receipts and Expenditure on Revenue and Capital accounts, section "B' has detailed accounts and statements relating to Debt, Deposit, Suspense & Remittances and the Contingency Fund.