Para 12.4.1 — CAM

Finance Accounts contains five summarised statements (Statements No. 1 to 5). 12.4.1 Part-I Statement No.1 – Summary of Transactions: This statement is prepared in crores of Rupees upto two decimal places. It shows a summary of all transactions of the Union Government for the current and the previous year, with the Receipts and Expenditure transactions shown separately total Receipts matching with total Disbursements. The Summary of Transactions includes an Annexure containing Major Head-wise details of Taxes and Duties assigned to States during the year.