[PDF] classification handbook 2014

  • What is a classification handbook?

    This book contains the heads of classification operated on account of the Defence Services and is based on the structure of Budget and Accounts accepted by the Comptroller and Auditor General of India.
    Contents in this book do not convey any authority for incurring expenditure.

  • What is Defence code?

    Defence Account Code has its origin in the Civil Account Code (Volume-I to Volume- IV).
    The first edition of Account Code Volume-I was approved on 23rd December 1938 and released in 1940 by the Accountant General of India with the approval of Lord Linlithgow the Governor General of India.

  • What is the full form of CHB in accounting?

    The accounting code-heads operated by DAD in respect of Defence Organisations are contained in Classification Hand Book- Defence Services Receipts and Charges (CHB) and code heads other than Defence budget relating to DAD, CGO, BRO, CSD, MOD(Sectt) and Public Account and Contingency Fund of India are contained in

  • What is the full form of CHB in accounting?

    Annual Review of Balances [AROB] 62.

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