Para 12.3.1 — CAM

12.3 MATERIAL FOR FINANCE ACCOUNTS: 12.3.1 The Finance Accounts Section in the office of CGA issues a circular before the close of each financial year, prescribing the time schedule for preparation and closing of Union Government Accounts. Circulars are also issued by this section detailing guidelines relating to the preparation and submission of SCT, Journal Entries and other materials for the Finance Accounts.