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Banking Glossary

The document lists the names of numerous Indian acts related to banking, finance, taxation, and other legal/government matters. It appears to be providing an overview of various laws and acts that are part of the Indian legal system.

Uploaded by

nitjin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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0% found this document useful (0 votes)
653 views419 pages

Banking Glossary

The document lists the names of numerous Indian acts related to banking, finance, taxation, and other legal/government matters. It appears to be providing an overview of various laws and acts that are part of the Indian legal system.

Uploaded by

nitjin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Additional Emoluments (Compulsory Deposit) Act, 1974 -- ( )

/ 1974
Administration of Evacuee Property Act, 1950 -- f / 1950
Agricultural Produce (Grading and Marking) Act, 1937 -- ( ) /
1937
Agricultural Produce Cess Act, 1940 -- / 1940
Agricultural Refinance and Development Corporation Act, 1963 --
/ 1963
Agriculturists' Loans Act, 1984 -- / 1884
All India Services Act, 1951 -- / 1951
All India Services Regulations (Indemnity) Act, 1975 -- ( ) /
1975
Anti Corruption Laws (Amendment) Act, 1967 -- ( ) / 1967
Apprentices Act, 1961 -- / 1961
Arbitration (Protocol and Convention) Act, 1937 -- ( f ) / 1937
Arbitration Act, 1940 -- / 1940
Arms Act, 1959 -- / 1959
Asian Development Bank Act, 1966 -- / 1966
Authorised Translations (Central Laws) Act, 1973 -- ( ) / 1973
Banker's Books Evidence Act, 1891 -- / 1891

Banking and Public Financial Institutions Laws (Amendment) Act, 1976 --


( ) / 1976
Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969, -- (
) / 1969 /
Banking Companies (Amendment) Act, 1956 -- ( ) / 1956
Banking Companies (Legal Practitioner's Client's Accounts) Act, 1949 -- (
f ) / 1949
Banking Regulation Act, 1949 -- / 1949
Banking Service Commission (Repeal) Act, 1978 -- ( ) / 1978
Births, Deaths and Marriage Registration Act, 1886 -- / /
1886
Capital Issues (Control) Act, 1947 -- ( ) / 1947
Carriage by Air Act, 1972 -- / 1972
Carriers Act, 1865 -- / 1865
Census Act, 1948 -- / 1948
Central Board Direct Taxes (Validation of Proceedings) Act, 1971 -- (
) / 1971
Central Boards of Revenue Act, 1963 -- / 1963
Central Industrial Security Force Act, 1968 -- / 1968
Central Sales Tax Act, 1956 -- / 1956
Charitable and Religious Trusts Act, 1920 -- / 1920
Charitable Endowments Act, 1890 -- / 1890

Chartered Accountants Act, 1949 -- / 1949


Child Marriage Restraint Act, 1929 -- / 1929
Children Act, 1960 -- / 1960
Citizenship Act, 1955 -- / 1955
Civil Defence Act, 1968 -- / 1968
Code of Civil Procedure (Amendment) Act, 1956 -- ( ) / 1956
Code of Civil Procedure, 1908 -- / 1908
Code of Criminal Procedure, 1973 -- / 1973
Coinage Act, 1906 -- - / 1906
Collection of Statistics Act, 1953 -- f / 1953
Commercial Documents Evidence Act, 1939 -- f / 1939
Commission of Inquiry Act, 1952 -- / 1952
Companies (Donation to National Funds) Act, 1951 -- ( ) / 1951
Companies (Profits) Surtax Act, 1964 -- ( ) / 1964
Companies (Surcharge on Income-tax) Act, 1971 -- (- ) / 1971
Companies (Temporary Restrictions on Dividends) Act, 1974 -- ( )
/ 1974
Companies Act, 1956 -- / 1956
Company Secretaries Act, 1980 -- / 1980

Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 -- ( / ) / 1971
Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 -- (- )
/ 1974
Compulsory Deposit Scheme Act, 1963 -- / 1963
Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 --
/ 1974
Contempt of Courts Act, 1971 -- / 1971
Contingency Fund of Indian Act, 1950 -- f / 1950
Continuance of Legal Proceedings Act, 1948 -- / 1948
Contract Labour (Regulation and Abolition) Act, 1970 -- ( ) /
1970
Co-operative Societies Act, 1912 -- / 1912
Copyright Act, 1957 -- / 1957
Cost and Works Accountants Act, 1959 -- / 1959
Court-fees Act, 1870 -- / 1870
Criminal Law Amendment Act, 1932 -- / 1932
Customs Act, 1962 -- - / 1962
Customs Tariff Act, 1975 -- / 1975
Decrees and Orders Validating Act, 1936 -- / 1936
Defence and Internal Security of India Act, 1971 -- / 1971

Delimitation Act, 1972 -- / 1972


Delimitation Commission Act, 1962 -- / 1962
Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972
-- ( ) / 1972
Deposit Insurance Corporation (Amendment and Miscellaneous Provisions) Act, 1978 --
( ) / 1978
Deposit Insurance Corporation Act, 1961 -- / 1961
Designs Act, 1911 -- / 1911
Destriction of Records Act, 1917 -- f / 1917
Displaced Persons (Debts Adjustment) Act, 1951 -- ( ) / 1951
Dowry Prohibition Act, 1961 -- / 1961
Economic Offences (Inapplicability of Limitation) Act, 1974 -- ( )
/ 1974
Emblems and Names (Prevention of Improper Use) Act, 1950 -- (
) / 1950
Emergency Risks (Goods) Insurance Act, 1971 -- ( ) / 1971
Emergency Risks (Undertakings) Insurance Act, 1971 -- ( ) / 1971
Emigration Act, 1922 -- / 1922
Employees' Liability Act, 1938 -- / 1938
Employees' Provident Funds and Miscellaneous Provisions Act, 1952 -- -
/ 1952
Employment of Children Act, 1938 -- / 1938

Estate Duty Act, 1953 -- / 1953


Finance Commission (Miscellaneous Provisions) Act, 1951 -- ( ) /
1951
Foreign Exchange Regulation Act, 1973 -- / 1973
Forfeited Deposits Act, 1850 -- / 1850
Foward Contracts (Regulation) Act, 1952 -- ( ) / 1952
General Insurance Business (Nationalisation) Act, 1972 -- ( ) /
1972
Gift-tax Act, 1958 -- - / 1958
Gold (Control) Act, 1968 -- ( ) / 1968
Government Savings Bank Act, 1873 -- / 1873
Government Seal Act, 1862 -- / 1862
Guardians and Wards Act, 1890 -- / 1890
High Denomination Bank Notes (Demonstisation) Act, 1978 -- ( )
/ 1978
Hindu Adoptions and Maintenance Act, 1956 -- - / 1956
Hindu Disposition of Property Act, 1916 -- f / 1916
Hindu Inheritance (Removal of Disabilities) Act, 1928 -- (Z ) /
1928
Hindu Marriage Act, 1955 -- / 1955
Hindu Minority and Guardianship Act, 1956 -- / 1956

Hindu Succession Act, 1956 -- / 1956


Hire-Purchase Act, 1972 -- / 1972
Imports and Exports (Control) Act, 1947 -- ( ) / 1947
Income-tax Act, 1961 -- - / 1961
Indian Bills of Lading Act, 1856 -- - / 1856
Indian Carriage of Goods by Sea Act, 1925 -- / 1925
Indian Companies (Amendment) Act, 1930 -- ( ) / 1930
Indian Companies (Foreign Interests) Act, 1918 -- ( ) / 1918
Indian Contract Act, 1872 -- / 1872
Indian Evidence Act, 1872 -- / 1872
Indian Lunacy Act, 1912 -- / 1912
Indian Majority Act, 1875 -- / 1875
Indian Partnership Act, 1932 -- / 1932
Indian Patents and Designs Act, 1911 -- / 1911
Indian Penal Code, 1860 -- / 1860
Indian Reserve Forces Act, 1888 -- / 1888
Indian Securities Act, 1920 -- / 1920
Indian Stamp Act, 1899 -- / 1899
Indian Standards Institutions (Certification Marks) Act, 1952 -- ( )

/ 1952
Indian Statistical Institute Act, 1959 -- f / 1959
Indian Succession Act, 1925 -- / 1925
Indian Trusts Act, 1882 -- / 1882
Industrial Development Bank of India Act, 1964 Act, 1952 -- /
1964
Industrial Dispute Act, 1947 -- / 1947
Industrial Disputes (Banking and Insurance Companies) Act, 1949 -- (
) / 1949
Industrial Disputes (Banking Companies) Decision Act, 1955 -- ( )
/ 1955
Industrial Employment (Standing Orders) Act, 1946 -- ( ) /
1946
Industrial Finance Corporation Act, 1948 -- / 1948
Insurance Act, 1938 -- / 1938
Interest Act, 1978 -- / 1978
Interest Tax Act, 1974 -- - / 1974
International Finance Corporation (Status, Immunities and Privileges) Act, 1958 --
(f f / ) / 1958
International Monetary Fund and Bank Act, 1945 -- / 1945
Land Acquisition (Amendment and Validation) Act, 1967 -- ( )
/ 1967

Land Acquisition Act, 1894 -- / 1894


Land Improvement Loans Act, 1883 -- / 1883
Legal Tender (Inscribed Notes) Act, 1964 -- ( ) / 1964
Life Insurance Corporation Act, 1956 -- / 1956
Limitation (Amendment) Act, 1969 -- ( ) / 1969
Limitation Act, 1963 -- / 1963
Local Authorities Loans Act, 1914 -- / 1914
Maintenance of Internal Security Act, 1971 -- / 1971
Marine Insurance Act, 1963 -- / 1963
Marriages Validation Act, 1892 -- / 1892
Married Women's Property Act, 1874 -- f / 1874
Maternity Benefit Act, 1961 -- / 1961
Metal Token Act, 1889 -- / 1889
Minimum Wages Act, 1948 -- / 1948
Monopolies and Restrictive Trade Practices Act, 1969 -- /
1969
Motor Vehicles Act, 1939 -- / 1939
National Bank for Agriculture and Rural Development Act, 1981 --
/ 1981
National Security Act, 1980 -- / 1980

Negotiable Instruments Act, 1881 -- / 1881


Notaries Act, 1952 -- / 1952
Oaths Act, 1969 -- / 1969
Official Languages Act, 1963 -- / 1963
Official Secrets Act, 1923 -- / 1923
Official Trustees Act, 1913 -- / 1913
Payment of Bonus Act, 1965 -- / 1965
Payment of Gratuity Act, 1972 -- / 1972
Payment of Wages Act, 1936 -- / 1936
Powers-of Attorney Act, 1882 -- / 1882
Presidency Magistrate (Court fees) Act, 1877 -- (- ) / 1877
Presidency Small Cause Courts Act, 1882 -- / 1882
Presidency-towns Insolvency Act, 1909 -- / 1909
Prize Chits and Money Circulation Schemes (Banking) Act, 1978 --
( ) / 1978
Produce Cess Act, 1966 -- / 1966
Promissory Notes (Stamp) Act, 1926 -- ( ) / 1926
Provident Funds Act, 1925 -- - / 1925
Provincial Insolvency Act, 1920 -- / 1920
Provincial Small Cause Courts Act, 1887 -- / 1887

Provisional Collection of Taxes Act, 1931 -- f / 1931


Public Debt Act, 1944 -- / 1944
Public Gambling Act, 1867 -- / 1867
Public Provident Fund Act, 1968 -- - / 1968
Public Servants (Inquiries) Act, 1850 -- ( ) / 1850
Public Suits Validation Act, 1932 -- / 1932
Reference Shares (Regulation of Dividends) Act, 1960 -- ( )
/ 1960
Regional Rural Banks Act, 1976 -- / 1976
Registration Act, 1908 -- / 1908
Registration of Births and Deaths Act, 1969 -- / 1969
Reserve Bank (Transfer to Public Ownership) Act, 1948 -- ( )
/ 1948
Reserve Bank of India (Amendment and Miscellaneous Provisions) Act, 1953 -- (
) / 1953
Reserve Bank of India Act 1934 -- / 1934
revention of Corruption Act, 1947 -- / 1947
Small Coins (Offences) Act, 1971 -- ( ) / 1971
Societries Registration Act, 1860 -- / 1860
Special Bearer Bonds (Immunities and Exemptions) Act, 1981 -- ( )
/ 1981

Special Courts Act, 1979 -- / 1979


Special Marriage Act, 1954 -- / 1954
Special Tribunals (Supplementary Provisions) Act, 1946 -- ( ) /
1946
State Agricultural Credit Corporations Act, 1968 -- / 1968
State Bank of India (Subsidiary Banks) Act, 1959 -- ( ) / 1959
State Bank of India Act, 1955 -- / 1955
State Financial Corporations Act, 1951 -- / 1951
State-Associated Banks (Miscellaneous Provisions) Act, 1962 -- ( )
/ 1962
Trade and Merchandise Marks Act, 1958 Trade Unions Act, 1926 Transfer of Evacuee Deposits Act, 1954
of Property Act, 1882 -- / 195 / 1926
/ 1954 f / 1882
Transfer of Property (Amendment) Supplementary Act, 1929 -- f ( )
/ 1929
Trust Laws (Amendment) Act, 1975 -- ( ) / 1975
Unclaimed Deposits Act, 1866, -- / 1866 /
Unit Trust of India Act, 1963 -- / 1963
Unlawful Activities (Prevention) Act, 1967 -- ( ) / 1967
Urban Land (Ceiling and Regulation) Act, 1976 -- ( ) /
1976
Usurious Loans Act, 1918 -- / 1918

Usury Laws Repeal Act, 1855 -- / 1855


Voluntary Disclosure of Income and Wealth Act, 1976 -- / 1976
Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 -- (
) / 1961
Warehousing Corporations Act, 1962 -- / 1962
Waste Lands (Claims) Act, 1863 -- ( ) / 1863
Wealth-tax Act, 1957 -- - / 1957
Workmen's Compensation Act, 1923 -- / 1923

AALCC Asian African Legal Consultative Committee



f

AAP Anual Action Plan

ACB Agricultural Credit Board

ACB Apex Co-operative Bank

ACD Agricultural credit Department

ACU Asian Clearing Union

AD Authorised Dealer

ADB Asian Development Bank

AEAC All India Export Advisory Committee

AERC Agricultural Economic Research Centre

AFC Agricultural Finance Corporation

AIC Agro Industries Corporation

AID Agency for International Development

AIDIS All India Debt and Investment Survey

AIHB All India Handicrafts Board

ALDA Agricultural Labourers Development Agency


f

AMU Asian Monetary Union

AMU Asian Monetary Unit

APC Agricultural Prices Commission

APRCA Asian Pacific Regional Credit Association


APU Asian Payments Union

ARDC Agricultural Refinance and Development Corporation

ARM Additional Resource Mobilisation


ASC Agricultural Service Centre

ASEAN Association of South East Asian Nations


ASF Agricultural Stabilization Fund

AVARD Association of Voluntary Agencies for Rural Development


Balance Sheet

BCC Backward Classes Commission

BDO Block Development Officer

BIFR Board for Industrial and Financial Reconstruction

Z
Bill of Exchange

Bill of Lading

Bills Discounted

Bills for Collection


Bills Payable

Bills Receivable

BIS Bank for International Settlement


BOI Book of Instructions

BPE Bureau of Public Enterprises


BRA Banking Regulation Act
Branch Office

BRS Bills Rediscounting Scheme

BSR Basic Statistical Return

BSRB Banking Services Recruitment Board

BTC Bankers Training College

CAB College of Agricultural Banking


CAB Cotton Advisory Board

CACP Commission for Agricultural Costs and Prices

CADA Command Area Development Agency

CADP Command Area Development Programme

CAIIB Certificated Associate of the Indian Institute of Bankers


CARD Institutional Credit for Agriculture Rural Development

CAS Credit Authorisation Scheme


Cash Credit

CBDT Central Board of Direct Taxes

CBEC Central Board of Excise and Customs


CBR Central Board of Revenue

CCB Central Co-operative Bank

CCI Cashew Corporation of India

CCI Controller of Capital Issues


CCI Cotton Corporation of India

CCS Cash Compensatory Scheme

CCS Cash Compensatory Support

CD Convertible Debenture
CDF Currency Declaration Form
CDP Gross Domestic Product
CDS Compulsory Deposit Scheme

CFF Compensatory Financing Facility

CGHS Central Govt. Health Scheme

CGO Credit Guarantee Organisation

CGS Credit Guarantee Scheme


CGWB Central Ground Water Board
Chartered Accountant

CIDA Canadian International Development Association

CIETI Central Industrial Extension Training Institute



CIF Cost Insurance Freight

CIF Cost Insure and freight


/ /

CIFC Cost, Insurance, Freight Commission


CLDB Central Land Development Bank

CLRS Central Land Reforms Committee

CMEA Council for Mutual Economic Assistance


COD Cash on Delivery

COFE-POSA Conservation of Foreign Exchange Prevention of Smuggling


Activities


Contra Against (Contra Entry)

CRAFI-Committee to Review Arrangement for

CRI Concessional Rate of Interest


CRR Cash Reserve Ratio

CSPS Central Sector Plan Scheme


CTD Cumulative Term Deposit
Current Account

CSO Central Statistical Organisation

Cum-Dividend

CVRI Central Veterinary Research Institute

CWS Central Warehousing Corporation

DAC Development Assistance Committee

DAVP Directorate of Advertising and Visual Publicity


DBOD Department of Banking Operations Development


DCC District Consultative Committee
DCCB District Central Co-operative Bank

DCP District Credit Plan

DDS Duty Drawback Scheme

Demand Draft

DER Debt Equity Ratio

DES Duty Exemption Scheme

DFHI Discount and Finance House of India Ltd.

DGCI Directorate General of Commercial Intelligence and Statistics


f

DGS Directorate General of Shipping

DGS Directorate General of Supplies Disposal

DGTD Directorate General of Technical Development


DIC District Industrial Centre

DICGC Deposit Insurance Credit Guarantee Corporation


DLF Development Loan Fund

Documents Against Payment

Documents on Acceptance

DPAP Drought Prone Area Programme


DPN Demand Promissory Note
DR Discharge Required
Drawing Power

( )

DRDA District Rural Development Agencies

DRIS Differential Rate of Interest Scheme

DTL Demand and Time Liabilities

EBCS Export Bills Credit Scheme

ECAFE Economic Commission for Area and the Far East



ECGC Export Credit Gurarantee Corporation of India Ltd

-ECM European Common Market

ECU European Currency Unit

EEC European Economic Community

EEPC Engineering Export Promotion Council


EFF Extended Fund Facility

EFTA European Free Trade Association


EMA European Monetary Agreement

EMF Export Marketing Fund Programme of EXIM Bank


EMS European Monetary System

EPC Export Promotion Council

Errors and Ommissions Excepted

- -

ESCAP Economic and Social Commission for Asia and Pacific


ESIC Employees State Insurance Corporation
Ex Dividend

EXIM Export -Import Bank of India Bank

FAO Food and Agricultural Organisation

: /

FAS Free Alongside Ship

FBC Foreign Bills for Collection


FBD Foreign Bills Discounted

FBN Foreign Bills Negotiated

FBP Foreign Bills Purchased

FCA Foreign Currency Assets

FCI Food Corporation of India

FCNR Foreign Currency Non-Resident Account


FDR Fixed Deposit Receipt

FEAEd Foreign Exchange Act Enforcement Directorate



FEDAI Foreign Exchange Dealer's Association of India

FERA Foreign Exchange Regulations Act

FIEO Federation of Indian Export Organisation


FIRC Foreign Inward Remittance Certificate
FOB Free On Board

/ :

FOR Free on Rail


FP Cost Freight Price

FRNs Floating Rate Notes


FSS Farmers Service Societies
FTS Foreign Travel Scheme
FTT Foreign Travel Tax
FTZ Free Trade Zone

FWP Food for Work Programme

GATT General Agreement of Tariffs and Trade


GCAL General Currency Area Licences
GDR German Democratic Republic

GPN Government Promissory Note

GIC General Insurance Corporation


GNP Gross National Product

HADP Intensive Agriculture District Programme

HDFC Housing Development Finance Corporation

Head Office

HHEC Handicrafts Handlooms Export Corporation of India Ltd.

HPC High Power Committee

HRA House Rent Allowance

HUF Hindu Undivided Family

HYVP High Yield Varieties Programme

IAAS Indian Accounts and Audit Service

IARI Indian Agricultural Research Instt.

IATA International Air Transport Association


IBA Indian Bank's Association

IBC Inward Bills for Collection

IBEC Interantional Bank for Economic Co-operation

IBPS Institute of Banking Personnel Selection


IBR Inward Bills Receivable

IBRD International Bank for Reconstruction and Development

ICAR Indian Council of Agricultural Research


ICC International Credit Card

ICDP Intensive Cotton District Programme

ICICI Industrial Credit and Investment Corporation of India Ltd.


IDA International Development Association

IDBI Industrial Development Bank of India

IFAD International Fund for Agricultural Development

IFC International Finance Corporation

IFCI Industrial Finance Corporation of India

IFFCO Indian Farmers Fertilisers Corporation

IHDC Indian Handicrafts Development Corporation


IIB Indian Institute of Bankers

IJDP Intensive Jute Development Programme

ILO International Labour Organization

IMF International Marketing Federation

IMF International Monetary Fund

IRBI Industrial Reconstruction Bank of India

IRCI Industrial Reconstruction Corporation of India Ltd.



Z IRDP Integrated Rural Development Programme
IRL Import REplenishment Licence

IRMAC Industrial Raw Material Assitance Centre

ITC Import Trade Control

ITDC India Tourim Development Corporation

ITDP Integrated Tribal Development Project

ITI Industrial Training Institute

IVP Indira Vikas Patra

JCI Jute Corporation of India

JETRO Japan External Trade Organisation


Joint Account

KAFTZ Kandla Free Trade Zone

KVIC Khadi and Village Industries Commission


LAMPS Large-sized Multipurpose Society

LBS Lead Bank Scheme

LDB Land Development Bank


-

Letter of Credit
LF LIcence Fee

LIBOR London Inter-Bank Offered Rate


LIC Life Insurance Corporation of India

LMB Land Mortgage Bank

MCO Miscellaneous Charges Order

MFALA Marginal Farmers and Agricultural Labourers Agency



MFDA Marginal Farmers Development Agency

MLR Minimum Lending Rate

MMTC Minerals Metals Trading Corporation of India


MRTPC Monopolies and Restrictive Trade Practices Commission


MT Mail Transfer

MTR Motor Transport Receipt

NABARD National Bank for Agricultural and Rural Development


NAC(LTO)F National Agricultural Credit (Long Term Operations) Fund


( )
NAC(S)F National Agricultural Credit (Stabilisation) Fund
()

NAFED National Co-operative Marketing Federation

NAV Net Asset Value

NCA National Commission on Agriculture

NCCF National Consumer Co-operative Federation Ltd.

NCD Non-convertible Debentures

NCDC National Co-operation Development Corporation

NDC National Development Council

NDDB National Dairy Development Board

NDP Net Domestic Product


NEF National Equity Fund

NHB National Housing Bank

NIBM National Institute of Bank Management

NIC National Industrial Classification

NIC Non-Industrial Countries

NIC(LTO)F National Industrial Credit (Long Term Operations) Fund


( )

NIDC National Industrial Development Corporation

NITIE National Institution for Training in Industrial Engineering




NLR Net Liquidity Ratio

NMDC National Mineral Development Corporation


NNB Net National Product

NOC No Objection Certificate


Non-Acceptance

Not Available, Not applicable


Nota Bene, Note Well

NRC (LTO)F National Rural Credit (Long Term Operations) Fund


( )

NRC (STAB)F National Rural Credit (Stabilisation) Fund


()

NRDB National Rural Development Bonds

NRE/O Non-Resident External/Ordinary Account


NREP National Rural Development Programme

NRERAS Non Resident External Rupee Account Scheme

NRI Non-Resident Indians

NSIC National Small Industries Corporation


NSS National Saving Certificate

NSSO National Sample Survey Organisation


NTC National Textile Corporation
NTS Neighbourhood Travel Scheme

OBC Outward Bills for Collection

ODA Official Development Assistance

OECD Organisation for Economic Co-operation and Development

OEDC Oil Exporting Developing Countries

OGL Open General Licence

OPEC Organisation of Petroleum Exporting Countries

()


Overdraft
Owner's Risk

PACS Primary Agricultural Credit Society


Pass-Book

PC Participation Certificate

PCB Primary Co-operative Bank

PDO Public Debt Office (Reserve Bank of India)

)
PEP Productivity, Efficiency and Profitablity
Per Annum

/ f

PLDB Primary Land Development Bank


PO Pay Order

POL Petroleum, Oil and Lubricants


Power of Attorney

PRACA Asian and Pacific Regional Agricultural Credit Association



Promissory Note

PS Post Scriptum, Post Script


PTA Pre-paid Ticket Advice

PUCB Primary Urban Co-operative Bank


RBI Reserve Bank of India

REC Rural Electrification Corporation


REP Replenishment Licence

RIFEES Returning Indians Foreign Exchange Entitlement Scheme


RPI Retail Price Index
RRB Regional Rural Bank

RRMNP Revised Minimum Need Programme


RSVP Repondez vous plait (Reply if you)
RTC Rupee Traveller's Cheques

SAFAUNE Ships Acquired From Abroad Under New Scheme


SAIL Steel Authority of India


Savings Bank (Account)

()

SBI State Bank of India

SC/ST Scheduled Caste/Scheduled Tribe

SCB Scheduled Commercial Bank


SCB State Co-operative Bank

SCC Selective Credit Control

SCC Standing Coordination Committee

SCEF Standing Committee on Export Finance


SCI Shipping Corporation of India
SCR Statutory Cash Reserve

SCS Service Co-operative Society


SDR Special Drawing Rights

SEB State Electricity Board

SEEPZ Santacruz Electronics Export Processing Zone

SEPUP Self-employment Programme for Urban Poor

SEUY Self-employment for Educated Unemployed Youth


SFC State Financial Corporation

SFDA Small Farmers Development Agency

SFDC Small Farmers Development Corporation


SFF Supplementary Financing Facility

SIDC State Industrial Development Corporation


SIDF Small Industries Development Fund

SIDO Small Industries Development Organisation


SIIC State Industrial Investment Corporation

SLBC State Level Banking Committee

SLDB State Land Development Bank

SLGS Small Loan Guarantee Scheme

SLIIC State Level Inter Institutional Committee


SLR Statutory Liquidity Ratio

SMFDA Small and Marginal Farmer's Development Agency



SRF Statutory Reserve Fund

SSIDC State Small Industries Development Corporation

STC State Trading Corporation

SUNFED Special United Nations Fund for Economic Development



SWC State Warehousing Corporation

TDAI Trade Development Authority of India

TDL Time and Demand Liabilities

TDO Telegraphic Delivery Order

TFAI Trade Fair Authority of India

TRYSEM Training of Rural youth for Self-employment



TT Telegraphic Transfer

TTCI Tea Trading Corporation of India

UAE United Arab Emirates


UCB Urban Co-operative Bank

UCP Uniform Customs Procedure

UNCTAD United Nations Conference on Trade and Development


UNESCO United Nations Educational, Scientific and Cultural Organisation

/ ()
UNICEF United Nations International Children's Emergency Fund
Z
UNTAB United Nations Technical Assitance Board
UPSC Union Public Service Commission
USIS United States Information Services
UTI Unit Trust of India

WHO World Health Organisation


WHR Ware House Receipt

ZPG Zero Population Growth

A
A reference is invited -- f
A review in audit disclosed --
Ab initio -- / /
Abandoned assets -- f
Abandonment of works -- -

Abate -- /
Abatement certificate --
Abeyance, held in -- /
Abolition of posts -- /
Above Board -- f / /
Above par -- /
Abrasive -- Z /
Absence from duty -- /
Absent Debtor --
Absent without leave --
Absentee allowance --
Absentee statement -- -
Absolute Interest -- /
Absolute title -- /
Absolve --
Absorbed -- /
Abstract Contingent Bill -- f
Abstract of account --
Abstract of teller's receipt --

Abundant caution --
Abuse of powers --
/

Academic qualification --
Accelerated progress --
Acceleration --
Acceleration of prices --
Acceptance --
Acceptance for Honour (Supra Protest) --
Acceptance of Tender --
Acceptance, General --
Acceptance, Qualified -- /
Acceptances -- /
Acceptances Book --
Accepting house -- /
Acceptor -- /
Accessorial service -- /
Accessory products -- /
Accident, By --
Accidental profit -- f

Accommodated under suspense head --


Accommodation draft --
Accommodation letter --
Accommodation Note --
Accommodation paper --
Accompanied baggage -- /
Accompanied, by -- /
Accompanying letter -- /
According to law --
Account -- / /
Account Head --
Account Abstract --
Account book -- /
Account Circle --
Account clerk -- /
Account code --
Account Current Section --
Account for -- /
Account for the proceeds -- ( )

Account jurisdiction --
Account keeping --
Account month -- -
Account of interest Demand --
Account of Issues --
Account Return --
Account System --
Account System, Double -- f
Account System, Single --
Account, Bad Debts --
Account, Bad Debts Reserve --
Account, Balance on -- /
Account, Banking -- /
Account, Brokerage -- /
Account, Capital -- /
Account, Cash --
Account, Clearance --
Account, Close an -- /
Account, Commission --

Account, Consignment --
Account, Contract --
Account, Controlling --
Account, cost --
Account, Current --
Account, Deficiency --
Account, Departmental --
Account, Deposit -- /
Account, Depreciation --
Account, Direct --
Account, Discount --
Account, Doubtful Debt --
Account, Drawing --
Account, Exchange --
Account, Falsification of --
Account, Fictitious -- -
Account, Final --
Account, Finance --
Account, fixed Deposit --

Account, Goods --
Account, Impersonal --
Account, Income and Expenditure -- - /
Account, Indemnity Insurance --
Account, Interest --
Account, Manufacturing --
Account, Mines --
Account, Miscellaneous --
Account, Multiple cost --
Account, Nominal --
Account, Open --
Account, Operation --
Account, Output cost --
Account, Payee --
Account, Personal --
Account, Petty Cash -- /
Account, Private --
Account, Profit Loss -- -
Account, Profit Loss adjustment -- -

Account, Profit Loss appropriation -- -


Account, Proforma --
Account, Property -- f
Account, Public --
Account, Purchase -- /
Account, Purchase Ledger adjustment -- /
Account, Real (Property Account) -- (f )
Account, Realisation --
Account, Receipts and Payments --
Account, Regular --
Account, Reserve --
Account, Residuary --
Account, Revenue -- / -
Account, Rough --
Account, Royalties suspense --
Account, Running --
Account, Salaries --
Account, Sales -- /
Account, Sales Guard Book -- /

Account, Separate --

Account, settlement --
Account, Single --
Account, Single Cost --
Account, Sinking fund investment --
Account, Sold ledger adjustment --
Account, Special goods --
Account, Stock --
Account, Store -- /
Account, Subsidiary --
Account, Suspense --
Account, Take into --
Account, Terminal --
Account, Trading --
Account, Trading Profit and Loss --
Account, Trust -- /
Account, Value --
Account, Voyage --
Account, Wages --

Account, Working -- /
Account, Workshop --
Account, Write off an --
Accountable for --
Accountable person -- /
Accountancy -- /
Accountant --
Accountant General --
Accountant General (A&E) -- ( )
Accountant General (Audit) -- ( )
Accountant, Chartered -- /
Accountant, Senior --
Accountants Officer --
Accounted for --
Accounting arrangement --
Accounting System --
Accounting Unit -- /
Accounting Work --
Accounts of States --

Accounts of union --
Accounts Section --
Accounts Structure --
Accounts, Books of -- /
Accounts, Initial -- f
Accounts, Manipulation of --
Accounts, Organisation of --
Accounts, Setting of --
Accounts, Statement of --
Accounts, Verification of --
Accretion -- / /
Accrue -- / /
Accrued Income -- /
Accumulated Balance --
Accumulated Profit --
Accumulated Stock --
Accuracy Test --
Acknowledge with thanks for the contribution --
Acquired in satisfaction of claims --

Acquisition -- / /
Acquisition of land -- - /
Acquittance Roll -- /
Across the board -- Z / /
Act (of Parliament) -- ( )
Act in good faith --
Act of Commission or Omission --
Acting Allowance --
Acting Appointment --
Acting in his discretion -- -
Acting in Official capacity -- /
Acting Service --
Action, line of --
Active capital --
Active Partner --
Actual Aquittance --
Actual green weight --
Actual Total Loss --
Actual Travelling expenses --

Actual User --
Actually due payable -- :
Actuals --
Actuals there against --
Actuarial --
Actuarial valuation --
Actuary --
Ad infinitum (L) -- /
Ad interim --
Ad valorem --
Addenda Payment --
Additional Countervailing duty --
Additional demand --
Additional Excise Duties in lieu of Sales Tax --
Additional expenditure --
Additional Funds -- /
Additional Grant --
Additional Invoice -- /
Additional requirements for past liabilities --

Additional Surcharge --
Additional Tax --
Additions & Alterations --
Additions to pay --
Addl. Accountant General --
Addl. Dy. Comproller & Auditor General (H) -- --- ( )
Addl. Dy. Comptroller & Auditor General (Report State) -- --- ( )
Addl. Dy. Comptroller & Auditor General (Rly) -- --- ( )
Addl. Dy. Comptroller and Auditor General (Report Central) -- - (
)
Adhoc --
Adhoc adjustment --
Adhoc benefit --
Adhoc Indent -- /
Adhoc Tribunal --
Adjournment --
Adjudicate --
Adjudication Order --
Adjudicator --
Adjust --

Adjusted --
Adjuster --
Adjusting --
Adjusting Account --
Adjusting entry -- /
Adjusting Journal entry -- /
Adjusting Ledger entry -- /
Adjustment --
Adjustment Account --
Adjustment by transfer --
Adjustment Register --
Adjustment transaction -- -
Administration of Export promotion scheme --
Administration of rules --
Administration Section --
Administrative -- /
Administrative Account --
Administrative Approval --

Administrative Audit --

Administrative Authority --
Administrative cadre --
Administrative Control --
Administrative Convenience --
Administrative Department --
Administrative Expenses -- /
Administrative Head -- /
Administrative Implication --
Administrative Instruction --
Administrative Officer --
Administrative Sanction -- / /
Administrative System -- /
Admissibility --
Admissible expenditure --
Admission -- f /
Admission temparaire --

Admitted --
Adoption of incorrect rate --
Advance -- /

Advance Accounts --
Advance banking --
Advance copy --
Advance Entry -- /
Advance increment -- -f
Advance of pay -- /
Advance on Consignment --
Advance payment -- / -
Advance repayable --
Advance Schedules --
Advance Tax --
Advance to Contractors --
Advance, Forest --
Advance, Permanent --
Advance, Recoverable --
Advance, Revenue --
Advance, Standing --
Advance, Takavi --
Advance, Temporary --

Advance, Ways Means --


Advanced Accountancy -- /
Advances Section --
Advances to disbursers --
Advertisement Account --
Advice Note -- / -
Advice of payment --
Advice Slip -- /
Advisor --
Advisory Committee --
Advisory Council --
Advisory Service --
Aerated --
Affidavit -- /
Affix --
Afganistan - Afghani -- -
After consultation with --
After making allowance --
After taking into account the result of discussions held with the representive of Ministry --


Afterdate --
Aftersight --
Again and again -- - /
Against all risks --
Age limit --
Age of retirement -- f - / f
Ageing -- / /
Agency -- / f
Agency and Branch Cash Book --
Agency Commission --
Agency Credit Journal -- /
Agency Ledger --
Agent --
Agent, Clearing and forwarding --
Agent, Commission --
Agent, Del Creder --
Agent, Forwarding --
Agent, General --

Agent, Particular --
Agent, Selling --
Agent, Sole -- /
Agent, Special --
Agent, Travelling --
Agent's Ledger --
Aggregate Income --
Aggregate Pay --
Aggregation -- /
Aggrieved party -- /
Agio -- /
Agreed assessment --
Agreement -- / / /
Agreement Form -- /
Agricultural farm --
Agricultural holding -- ( )
Agricultural Income --
Agricultural Land --
Agricultural marketing -- / /

Agricultural purpose allowance -- ( )


Agricultural Refinance Corporation --
Aided --
Air borne trade -- /
Air Cargo -- /
Air freight -- /
Air journey -- /
Airport From of Advice --
Alarm Signal fitting -- ( )
Albania - Lek -- -
Alcoholic liquor -- f
Alike, Proposals are -- /
All clear Signal -- Z ( )
All India Services --
All other goods not elsewhere specified -- Z
All right signal --
All steel coach --
Alleged embezzlement --
Allocation --

Allocation of expenditure -- /
Allonge -- /
Allotment -- / /
Allotment Book --
Allotment letter --
Allotment Money --
Allotment of Fund --
Allotment Return --
Allotment Sheet --
Allottee --
Allowance -- /
Allowance Admissible -- /
Allowance, Children Education --
Allowance, City Compensatory --
Allowance, Clothing/Uniform -- / Z
Allowance, Compassionate --
Allowance, Compensatory --
Allowance, Conveyance --
Allowance, Daily --

Allowance, Dearness --
Allowance, Depreciation -- /
Allowance, deputation --
Allowance, Diet --
Allowance, Duty --
Allowance, Entertainment --
Allowance, Extra duty --
Allowance, Extra Shift --
Allowance, Family --
Allowance, Halting --
Allowance, Hill -- /
Allowance, Horse (Conveyance) -- ( )
Allowance, House Rent --
Allowance, Households --
Allowance, Indian Army --
Allowance, Marriage --
Allowance, Mileage --
Allowance, Motor Car --
Allowance, Non-practising -- f-

Allowance, Office --
Allowance, Officiating --
Allowance, outfit --
Allowance, outstation --
Allowance, overseas --
Allowance, overtime --
Allowance, Permanent travelling --
Allowance, Project --
Allowance, Sumptuary -- /
Allowance, Travelling --
Allowance, Uniform -- Z
Allowance, Winter --
Alteration --
Alternate nominee --
Alternate Scheme --
Alternate Specific duty --
Alternative method --
Amalgamated --
Amalgamating --

Amalgamation of company --
Amalgamation of partnership --
Amber area --
Amendment --
Amendment Act, The Indian Income-Tax --
Amenities -- / /
Amortisation Fund --
Amortisation of Debt --
Amount -- /
Amount column -- /
Amount drawn -- /
Amount earmarked -- f
Amount placed under objection -- f /
Amount prepaid -- /
Ancillary Equipment -- -
Ancillary Industry --
Annexure --
Annual Accounts -- f
Annual Accretion -- f f

Annual Certificate of balances -- f


Annual charges -- f
Annual Depreciation -- f / f /
Annual Finance Act -- f
Annual Financial Statement -- f
Annual letting value -- f ( )
Annual Repairs -- f
Annual Return -- f
Annual Review -- f
Annual Value -- f
Annuitant -- f
Annuity Deposit Scheme -- f / f
Annuity fund -- f
Annuity System -- f
Annuity, Life -- f
Annuity, Terminable -- f
Annul --
Anomaly --
Ante dated --

Ante dated cheque --


Antecedents -- -
Anti dumping --
Anti Sea erosion project --
Anticipated Credit -- /
Anticipated Expenditure --
Anticipated increase -- f
Anticipated Revenue --
Anticipating economy --
Anticipatory pension --
Antifriction metal -- -
Apex bank --
Aposteriori -- f /
Appellant -- Z
Appellate Assistant Commissioner --
Appellate orders --
Appellate Tribunal --
Appendix --
Applicable -- /

Applicant -- / Z
Application and Allotment Book --
Application Book -- -
Application for leave -- Z
Application Letter --
Application Money --
Appoint --
Appointing Authority --
Appointment --
Apportionment --
Apportionment Account --
Appraiser --
Appreciate, Appreciating or Appreciation -- / f /
Apprentice -- /
Apprentice Premium -- /
Approach Road -- / -
Appropriation --
Appropriation Account --
Appropriation Accounts Section --

Appropriation Act --
Appropriation Audit --
Appropriation Bills -- /
Appropriation of funds --
Approval --
Approve --
Approved --
Approved List --
Approved Service --
Approved Superannuation Fund -- f
Approximate Stock Account --
Approximate Trading Account -- /
Arduous nature of duties --
Arentina - Peso -- -
Arise --
Arising out of -- /
Arithmetical Calculations --
Arithmetical error -- /
Arrear Bill -- /

Arrear claim -- /
Arrear Report -- -
Arrear Statement --
Arrears --
Arrival notice --
Article -- /
Articles -- Z /
Articles of Association -- Z /
Articles of Merchandise --
Artificial juridicial person --
As against -- /
As amended --
As arrear of land revenue -- -
As brought out in the succeeding paragraphs --
As coincidence --
As compared to --
As compromise --
As defined --
As desired by -- /

As envisaged in the project -- f


As expedtiously as possible --
As far as --
As far as possible -- /
As far as practicable --
As fixed by the Company --
As herein after provided -- /
As if --
As is where is --
As it stands --
As laid down in --
As last resort --
As major constraint --
As matter of fact -- : / : /
As regards -- / /
As required -- / /
As result of --
As revealed in test audit --
As revised -- / /

As soon as --
As stipulated in the contract --
As stood on -- ---( )
As the cause may be -- / /
As unwrought copper --
As whole -- /
Ascending --
Assay certificate --
Assemblage of train --
Assent --
Assess --
Assessable profits --
Assessed rent --
Assessed value --
Assessee -- ( )
Assessment -- / -
Assessment and Appeals --
Assessment of discontinued business --
Assessment on success in business --

Assessment on succession --
Assessment order --
Assessment year -- -
Assessor --
Asset enter mains -- : f
Asset, Block -- / f
Asset, Circulating -- f
Asset, Current -- f
Asset, Fictitious -- f / f
Asset, Fixed -- f / f
Asset, Floating -- f
Asset, Fluctuating -- f
Asset, Frozen -- f
Asset, intangible -- f
Asset, liquid -- f / f
Asset, tangible -- f
Asset, wasting -- f
Assets -- f
Assets holding of the house hold Sector -- f

Assign, Assigning -- / / /
Assigned -- /
Assignee --
Assigning Authority --
Assignment -- / /
Assignor --
Assistant --
Assistant Collector --
Assistant Narcotics Commissioner -- Z /
Assisted siding -- /
Association -- /
Association of Persons --
Asstt. Accountant General --
Asstt. Accountant General (on probation) -- (- )
Asstt. Administrative Officer --
Asstt. Audit Officer --
Asstt. Cashier --
Asstt. Chief Auditor (Rlys) -- ( )
Asstt. Chief Auditor Commercial Accountants -- f

Asstt. Comptroller & Auditor General -- -


Asstt. Director --
Asstt. Director of Audit & Accounts (P&T) -- (- )
Asstt. Director of Audit (Defence Services) -- - ( )
Asstt. Librarian -- ( )
Asstt. Private Secy. (to the C.A.G.) -- (--- )
Assume -- /
Assumption -- /
Assumption of charge -- -
Assurance -- /
Assurance, Life --
Assure -- /
Assured --
Assurer -- -
At Par --
At a Discount -- /
At a premium -- / /
At all -- /
At all events --

At an early date -- /
At any cost --
At any rate --
At call --
At least --
At once --
At random -- / /
At sight --
At the instance of -- /
At the rate of -- /
At the request of --
At the stage of --
At will -- /
At will, Partnership --
Attached estate -- Z
Attachment of pay -- Z
Attachment order -- Z
Attendance Register or Attendance Book -- /
Attendant --

Attest --
Attestation --
Attorney, Power of -- /
Attributable -- /
Attributed --
Auction --
Auction sale --
Audit --
Audit & Accounts Office --
Audit & Accounts Order, 1936 -- / 1936
Audit Against propriety --
Audit against regularity -- -
Audit Certificate --
Audit Check --
Audit Circle --
Audit Code --
Audit Comments -- - /
Audit Department --
Audit enfacement --

Audit fee -- /
Audit Instructions --
Audit interpretation --
Audit Lapses --
Audit Memoranda --
Audit Note -- -
Audit objections -- -f
Audit observations -- -
Audit Office -- -
Audit Officer --
Audit Paragraph --
Audit Procedure -- /
Audit Programme -- -
Audit Register --
Audit Report -- /
Audit Ruling --
Audit Section --
Audit Section --
Audit Type of control --

Audit, Administrative -- -
Audit, Annual -- f
Audit, Balance Sheet -- / -
Audit, Continuous --
Audit, Detailed --
Audit, Efficiency --
Audit, Efficiency-cum-propriety --
Audit, Final or completed --
Audit, Financial --
Audit, First --
Audit, Interim --
Audit, Internal --
Audit, Nominal --
Audit, Partial --
Audit, Periodical --
Audit, Sectional --
Audited & Admitted --
Audited Accounts --
Audited Statements --

Auditing --
Auditor --
Auditor --
Auditor, Senior -- -
Auditor, Sr. -- /
Auditorial Function --
Auditor's Civil liability --
Auditor's criminal liability --
Auditor's lien -- /
Australia - Dollar -- -
Austria - Shilling -- f-
Authentic -- /
Authorisation --
Authorise -- /
Authorised --
Authorised dealer --
Authorised Medical Attendant --
Authoritative interpretation --
Authorities, Indian Income-tax --

Authority -- / /
Automatic block signaling --
Automatic replenishment system -- : :
Autonomous Body --
Auxiliary capital --
/
Auxiliary duty --
Availability of Funds -- /
Available Assets -- f
Average clause -- / -
Average cost --
Average due date --
Average emoluments --
Average haul --
Average Pay --
Average rate of Exchange --
Average rate of Tax --
Average, mean --
Average, weighted --
Avocation --

Avoidable extra expenditure -- /


Avoidable interest --
Avoidable payment -- /
Avoidance --
Axle Box --
Axle guard --

B-C
Back axle --
Back bar --
Back light --
Back out -- / /
Back to back contract --
Back up -- /
Bad debts -- /
Bad debts Recovered account --
Bad debts Reserve --
Bag and baggage -- -
Bag memo -- /
Baggage car --
Baggage policy --

Baggage rule -- -
Bahrain - Dinar -- -
Bail --
Balance -- /
Balance carried over --
Balance in hand -- /
Balance is cleared --
Balance of payment --
Balance Sheet -- / /
Balance Sheet, consolidated -- / /
Balance the books --
Balance, closing --
Balance, contra --
/
Balance, credit -- /
Balance, debit -- /
Balance, healthy --
Balance, opening -- / f
Balance, outstanding --
Balance, Regulatory --

Balance, trial -- - /
Balance, unspent --
Balanced Heads --

Balancing --
Balancing reconciliation --
Bales --
Ballast conveyor --
Ballast Train --
Ballast Train Journal --
Ban -- /
Ban on recruitment --
Banderols --
Bangla Desh - Taka -- -
Bank --
Bank acceptance -- /
Bank account -- /
Bank Advance --
Bank balance --
Bank Balance Sheet -- /

Bank Bill --
Bank call --
Bank Charges -- /
Bank Column -- /
Bank debt --
Bank Discount --
Bank Draft --
Bank Guarantee --
Bank Note --
Bank of issue (Bank of circulation) --
Bank overdraft -- -
Bank paper --
Bank Pass Book --

Bank Post remittance --


Bank Reconciliation Statement --
Bank Scrolls -- /
Bank Section --
Bank Sheet --
Bank Statement --

Bank, Commercial -- f
Bank, Co-operative --
Bank, Exchange --
Bank, Indigenous --
Bank, industrial --
Bank, Joint Stock --
Bank, Land Mortgage --
Bank, Saving --
Bank, Treasury --
Banker -- /
Banking --
Banking arrangements --
Banking companies (Acquisition and transfer of undertings) Act - 1969 -- (
) -1969
Banking company --
Banking Corporation --
Banking Engine --
Banking prudence --
Banking Transaction --

Banking Treasury --
Bankrupt --
Bankruptcy or Insolvency --
Banner flag --
Bargain to strike --
Barred -- /
Barred by limitation --
Barred by time -- /
Barter --
Base fabrics -- /
Base Price --
Base rate -- /
Base station --
Base Year --
Basic duty --
Basic Pay -- /
Basic Period -- -
Basic Scale of pay -- /
Batch costing --

Beam scale --
Bear --
Bearer --
Bearer Bond -- / /
Bearish --
Because of --
Before long --
Belated decision --
Belgium - Franc -- f-
Below Par -- /
Belt-line rail-road --
Benami --
Bending -- /
Beneficial interest --
Beneficiary --
Beneficient Expenditure --
Berth -- /
Berth rate --
Besides --

Best judgement assessment -- Z / / f


Best judgement basis -- Z
Best Price Obtainable --
Better tax compliance --
Betterment Fund --
Betterment Levy -- /
Beverage --
Beyond of scope of --
Beyond the said period --
Bid -- /
Bilateral Agreement -- f
Bill -- / /
Bill book -- /
Bill broker -- /
Bill buying -- /
Bill clean -- /
Bill encashed on --
Bill for collection --
Bill journal -- /

Bill of Entry -- - / -
Bill of Exchange -- /
Bill of Lading -- /
Bill of payment --
Bill Receivable Book --
Bill Transit Register --
Bill, Accept a -- /
Bill, Accommodation -- /
Bill, Blank -- /
Bill, Discharge of --
Bill, Discount a --
Bill, Dishonour a -- /
Bill, Documentary --
Bill, Duplicate of --
Bill, Foreign --
Bill, Honour -- / /
Bill, Honoured -- /
Bill, Inland -- /
Bill, Lost -- /

Bill, Negotiate a -- / /
Bill, Noting of a -- /
Bill, Pay --
Bill, Protesting a -- /
Bill, Retirement of --
Bill, tenure of a or Bill, term of -- /
Bill, Trade -- /
Bill, Usance of -- / /
Billets & Blooms --
Bills payable -- /
Bills payable Book --
Bills Receivable --
Bin Card --
Birds eye view -- /
Bisiness name --
Black and white In --
Black list --
Blank -- /
Blank Cheque --

Blank credit or open credit -- /


Blank Form --
Blank Record -- f /
Blank Transfer --
Blanket Agreement --
Blanket Insurance --
Block Grant --
Block Loans --
Block paragraph --
Blocked deposits --
Board of Directors -- - /
Board of reference -- /
Board sheet & Objection Book Section -- f
Body --
Body component --
Body of individuals --
Bonafide Luggage --
Bond -- /
Bond Creditor --

Bond Debtor --
Bond Note --
Bond, Indemnity --
Bonded goods --
Bonded Stock --
Bonded value --
Bonded Warehouses --
Bone of contention -- /
Bonus --
Bonus Issue --
Bonus share --
Bonus share Issue --
Bonus, Reversionary --
Book -- /
Book Adjustment --
Book Balance -- /
Book Debt --
Book Keeper -- /
Book keeping --

Book of Accounts -- -
Book of financial powers --
Book Profit --
Book Section & Deposit Section --
Book transactions -- -
Book transfer --
Book value --
Book, Bought -- /
Book, Invoice --
Book, Main --
Book, Purchases -- /
Book, Returns Inward --
Book, Returns Outward --
Book, Sales --
Book, Statistical -- f
Book, Subsidiary --
/
Books of original entry --
Boom -- / / /
Boot legging -- /

Border check post --


Borrow -- /
Borrowed funds -- /
Borrower --
Borrowing Government --
Borrowing Powers --
Borrowing Rate --
Bottle neck -- / /
Bought Ledger -- /
Bought Ledger Adjustment Account -- /
Bought Ledger Control Account -- /
Bounty --
Box Balance -- /
Box Room --
Brake distance --
Brake rigging and gear --
Branch --
Branch Account --
Branch ledger --

Branch Line --
Branch Remittance Account --
Branch Returns --
Branch Supplies Book --
Branch, Foreign --
Branching out the activities --
Breach of agreement --
Breach of Contract -- -
Breach of Law -- / -
Breach of Privilege -- -
Breach of terms --
Breach of Trust -- - /
Break down -- / /
Break in service --
Breakage -- -
Breakage certificate -- -
Break-even-chart -- --
Break-even-point -- /
Breakup --

Break-up of the assesses --


Break-up of total collection --
Break-up value or residual value --
Bring forward -- /
Broad Guage --
Broad Guidelines --
Broad perspective --
Broad perspective --
Broad Principles --
Broad Principles of Orthodox Finance --
Broad Sheet --
Broadly speaking --
Broadsheet Section --
Broken Period --
Broker --
Brokerage --
Broker's bought note --
Broker's Contract Note --
Broker'Sold Note --

Brought down -- /
Brought Forward -- /
Budget --
Budget Estimate --
Budget Grants --
Budget orders --
Budget proposals --
Budget provision --
Budget Research & Statistics Section -- / f
Budget session --
Budget speech --
Budget, Balanced --
Budget, Deficit --
Budget, Reappropriation -- Z
Budget, Revised --
Budget, Supplementary --
Budget, Surplus --
Budgetary --
Budgetary allocation --

Budgetary allotment --
Budgetary Control --
Buffet Car -- /

Built up -- f /
Built-up area -- / ( )
Bulgaria - Lev, Lew -- -
Bulk freigh --
Bulk Indent --
Bulk Inspection --
Bulk purchase --
Bull --
Bulletin --
Bullion -- /
Bullish Trend -- f
Bureau --
Bureaucracy --
Burma - Kyat -- -
Business -- /
Business cycle --

Business deduction --
Business hours --
Business house --
Business letter --
Business man --
Business methods --
Business organisation --
Business Purchase Account --
Business type audit --
Business undertaking --
Busy Season --
But not exceeding in any case -- --
Buyer -- /
By --
By and by -- : / - /
By and large -- :
By authority of --
By certain date --
By command of --

By due date --
By far --
By hand --
By instalment --
By leaps and bounds --

By mates and bounds --
By means of --
By mutual agreement --
By no means --
By pass lines --
By reason --
By the order of --
By the way --
By turn -- -
By virtue of -- / /
By way of --
Bye-law -- - /
By-product --
C.O.F.E.P.O.S.A. (Conservation of foreign exchange, prevention of smuggling Activities Act) --

Cab --
Cabotage --
Cadastre --
Cadre --
Cadre Register --
Cadre, Emergency --
Cadre, Regular --
Calculating Machine --
Calculations -- /
Calculator --
Calender month --
Calender of Returns --
Call Book -- /

Call for -- /

Call in arrear --
Call Money -- /
Call Notice -- /
Call on Capital --
Call on, Call upon -- / ( ) /

Call paid in advance --


Call unpaid --
Callable bond ( = redeemable bond) -- /
Callable preferred stock --
Calling over -- /
Calumny -- f /
Cambist --
Can not be over emphasised --
Canada - Dollar -- -
Cancellation of allotment --
Cancellation of Indent -- /
Cancelled draft --
Canons of Financial Propriety --
Canons of natural justice -- Z / f
Cant -- (- ) / / (- )
Capacity, Disignated -- f
Capacity, Idle -- f /
Capacity, Installed --
Capacity, Rated --

Capital --
Capital and Revenue Accounts --
Capital Asset -- f
Capital at charge --
Capital Balance sheet -- /
Capital Cost --
Capital credit --
Capital Depreciation Reserve Fund -- -
Capital employed --
Capital Expenditure or Expenses -- /
Capital Formation --
Capital gains -- f / f
Capital Goods --
Capital inflow -- /
Capital input ratio -- -
Capital inputs -- /
Capital Levy --
Capital Loss --
Capital Machinery --

Capital nature, of --
Capital outflow -- /
Capital Outlay --
Capital participation --
Capital Profit --
Capital Receipts --
Capital Redemption Reserve Fund -- -
Capital Value --
Capital, Authorised --
Capital, Called up --

Capital, Circulating --
Capital, Dorment -- f
Capital, Equity -- f
Capital, Fixed --
Capital, Floating --
Capital, Issued --

Capital, Nominal --
Capital, Paid up --
Capital, Redemption of --

Capital, Reduction of --
Capital, Reserve --
Capital, Share --
Capital, Subscribed -- f
Capital, Trading --
Capital, Uncalled --
Capital, Unpaid --
Capital, watered -- f
Capital, working --
Capitalisation of Revenue Expenditure --
/

Capitalization --
Capitalization of Reserve --
Capitalized --
Capitalized Interest --
Capitalized Profit --
Capitalized Value --
Capital-locked up --
Capitation fee -- /
Capitation tax --

Card Index Cabinet --


Card Index Clerk --
Card Index Drawer --
Card, Guide --
Card, Index --
Card, Name --
Cardinal Principle --
Care-taker --
Cargo -- /
Cargo manifest -- /
Cargo weight capacity --
Carlot purchase -- /
Carriage --
Carriage account --
Carriage and cartage account --
Carriage bill --
Carriage charges --
Carriage Inward --
Carriage of records -- f / Z

Carriage Outward --
Carriage shed --
Carried down -- /
Carried foward -- /
Carry back of losses --
Carry forward of losses --
Carry on --
Carry one's point --
Carry out -- / f
Carry out obligation --
Carry over -- /
Cartage --
Cartage note --
Cascading effect -- /
Case-Law --
Cases were reported -- /
Cash -- /
Cash account --
Cash advance --

Cash and carry --


Cash and pay department --
Cash at bank --
Cash balance --
Cash balance report --
Cash basis --
Cash book --
Cash Book, Bank column --
Cash Book, Columnar --
Cash Book, Petty --
Cash Book, Three columnar --
Cash charges -- /
Cash consideration --
Cash credit --
Cash credit arrangement --
Cash crop --
Cash Discount -- /
Cash doles -- -
Cash in hand --

Cash in transit --
Cash memo -- / Z
Cash order -- /
Cash paid book --
Cash Purchases -- /
Cash Received Book --
Cash recovery --
Cash Refunds --
Cash remittance -- /
Cash Reserve --
Cash sale -- /
Cash Section --
Cash Settlement --
Cash transactions -- /
Cash, Petty --
Cashier --
Casing -- (- ) (- ) / /
Casting box --
Casual labour -- /

Casual leave -- f
Casual renewals --
Casual service --
Casual vacancy -- f / f
Casualty insurance --
Catalytic agent --
Catastrophe hazard --
Catenary wire --
Catering Audit Section -- --

Causa proxima --
Causa sine-qua-non --
Caution money --
Caveat emptor -- /
Ceiling of coastal goods --
Ceiling Price --
Cemetery Endowment Fund --
Central (civil) -- ( )
Central Accounts --
Central Accounts Office --

Central Accounts Section --


Central Adjustment Register --
Central Audit --
Central Audit Party -- Z /
Central Audit Support Section --
Central Board of Direct Taxes --
Central Board of Revenue --
Central excise --
Central excise revenue audit Section -- -
Central excise trariff --
Central Government --
Central Government Account --
Central Public Works Departments --
Central Registry --
Central Revenue --
Central Sales Organisation --
Central Secretariat --
Central Section --

Central Statement --

Central Taxation --
Central Taxes --
Central Treasury --
Central Treasury Rules --
Central Treasury Section --

Central treasury Section --
Certificate --
Certificate of entry --
Certificate of incorporation --
Certificate of issues --
Certificate of leave --
Certificate of posting -- /
Certificate of Attendance --
Certificate of Auditor --
Certificate of Competence --
Certificate of origin --
Certificate of profit --
Certificate of Transfers --
Certificate, Character --

Certificate, Completion --
Certificate, Last pay -- f
Certification --
Certified copy -- /
Certify -- / /
Certiorari-writ --
Cess --
Cessation -- /
Cestuique trust --
Chafage allowance -- /
Chain marketing --

Chairman Audit Board and Ex-Officio Addltional Deputy comptroller & Auditor General (Comml) --
-- (f )
Challan --
Chamber of Commerce -- /
Change of base --
Character Roll --
Characteristic features -- -
Characteristics --

Charge -- / / / f
Charge Allowance --
Charge Certificate --
Charge Report --
Charge Sheet -- -
Charge, Assumption of --
Charge, Fixed --
Charge, Floating --
Charge, Relinquishment of --
Chargeable expenses --
Chargeable profits --
Charged Appropriation --
Charged Expenditure --
Charged to works -- -
Charges Forward -- /
Charging order -- /
Charitable donation --
Charitable endowment --
Charitable grant --

Charitable Trust --
Chase the case -- /
Check -- / /
Check measurement --
Check post -- /
Check Register --
Checked and found correct --
Checking --
Cheque --
Cheque Bearer -- /
Cheque Crossed -- / /
Cheque Section --
Cheque, Antedate -- /
Cheque, Endorsed -- /
Cheque, Mutilated --
Cheque, Open --
Cheque, Order -- /
Cheque, outstation --
Cheque, postdated --

Chest --
Chief Agent --
Chief Auditor --
Chief Auditor (Commercial Accounts) -- (f )
Child --
Child Labour -- / /
China - Yuan -- -
Chinaware and porcelainware --
Chowkidar --
Chronological --
Chronological sequence order --
Circle of Account -- -
Circuit amperage --
Circular --
Circulate (as notice) -- /
Civil account --
Civil Aviation --
Civil Code --
Civil employ --

Civil estimate --
Civil grant --
Civil List --
Civil procedure -- /
Civil service Regulations --
Civil Suit --
Civil Supply --
Civil Surgeon --
Civil Works --
Claim time barred -- /
Claimant --
Claims --
Claims for refund --
Claims, Arrear --
Claims, Disputable --
Claims, Presentation of --
Claims, Supplementary --
Classifcation of transactions --
Classification --

Classification of recoveries --
Classification of Stores --
Classified --
Classified Abstract --
Classified Account --
Classified Advertisement --
Clause --
Clean credit -- /
Clear Day --
Clear vacancy --
Clearance -- (- ) (- )
Clearance based control --
Clearance bill --
Clearance drive -- f
Clearance Memoranda -- /
Clearance of Goods --
Clearance Register --
Clearing -- /
Clearing Accounts Office --

Clearing Agent --
Clearing Charges -- /
Clearing House -- /
Clerk -- /
Clerk --
Client -- f
Close -- /
Close to year -- Z
Close watch -- /
Closed to balance -- -
Closed to Government -- -
Closely held companies --
Closing Abstract --
Closing date --
Closing of Accounts --
Closing of bonds --
Coaching --
Coaching-Traffic --
Co-acting signal --

Coarse grain plywood -- /


Coastal goods -- /
Coastal rent --
Coastal vessel --
Code -- / /
Code of Rules --
Code Section --
Code, Morse -- / /
Code, Penal --
Codification --
Codification of intelligence --
Cognizable case -- /
Cognizable offence --
Coinage --
Coincidence, As a --
Collaboration with, In --
Collateral evidence -- f Z
Collateral Security -- / f Z
Collection -- /

Collection Book --
Collection Charges -- /
Collection of Dues --
Collection of intelligence --
Collective Responsibility --
Collector -- /
Collectorate -- /
Collieries output --
Colonial Leave Salary Warrant --
Column -- / /
Columnar Book-Keeping --
Combination in Journalising -- /
Combination of Posts -- / f
Combination of appointments -- / f
Combination rates --
Combination through rate -- /
Combined Finance Revenue Account -- f
Combined Transfer Ledger Abstract -- f
Combodia - Real -- -

Come to light -- /
Commencement of Service --
Commensurate --
Comments -- / /
Commerce --
Commercial Accounts -- f
Commercial Affairs -- f
Commercial Agent -- f
Commercial Audit Wing -- f
Commercial Corporation -- f
Commercial Correspondence -- f /
Commercial Credit -- f
Commercial Development -- f
Commercial Enterprise -- f
Commercial House -- f
Commercial Nation -- f
Commercial parlance -- f /
Commercial Tax -- f
Commercial transaction -- f

Commercial world -- f
Commercialism --
Commercialization --
Commission -- / /
Commission of Enquiry --
Commission, Emergency --
Commission, Over-riding --
Commission, Temporary --
Commissioned Medical Officer --
Commissioner of Income Tax --
Commissioning of a project --
Commitment -- / /
Committee -- /
Commodity -- / /
Common Roster -- /
Communication -- / /
Communique --
Community Project --
Commutation fare --

Commutation fee --
Commutation of Pension --
Commutation Rules --
Commutation table --
Commuted leave --
Commuted Pension --
Commuted value --
Commuter --
Company --
Company Account --
Company in which public substantially interested --
Company incorporated by Act of Parliament --
Company, Joint Stock --
Company, Limited -- /
Company, Parent --
Company, Private --
Company, Public --
Company, Unlimited --
Companys Guaranteeing --

Companys Holding --
Comparative Statement --
Compartment fitting -- /
Compassionate fund --
Compensate -- /
Compensation -- / /
Compensation and assignment to local bodies --
Compensation Fines -- /
Compensation for Land --
Compensation Gratuity -- /
Compensations for premature termination of contract --
Competent Authority --
Competent financial Authority --
Competitive Examination --
Competitive Rate --
Compilation Book --
Compilation of Accounts --
Compilation of Treasury Rules --
Compilation Section --

Compilation Sheet --
Compiled Accounts --
Compiler --
Compiling Officer --
Complaint Book --

Completion Report --
Compliance -- /
Comply with -- /
Composite Mill -- f
Composition Fees --
Composition of creditors --
Compounded levy -- ( )
Compounding with creditor --
Comptroller & Auditor General -- -
Compulsory borrowing -- /
Compulsory deposit scheme --
Compulsory retirement --
Compulsory winding up --
Computation of bill -- / / / f

Computation of demands -- /
Computor -- / /
Concealment (of income) -- ( )
Concentrated Tobacco growing area --
Concept of Income --
Concern -- / / /
Concession --
Concessional rate --
Concessional Tax treatment --
Conclusive (decision) --
Concur --
Concurrence --
Concurrent Audit -- /
Concurrent Audit Section --
Concurrent List -- /
Concurrent review -- Z
Condemned stock --
Condition -- / /
Conditional exemption --

Conditions of contract -- /
Conditions of eligibility --
Condonation of loss --
Conduct Rules --
Conductive --
Confectionary --
Confer on --
Conference Regulations --
Confidential Report --
Confines of specific monetary availability --
Confirmation on post --
Confirmatory --
Confirmatory order --
Confirming to specifications --
Confiscation -- /
Connivance with -- /
Conscious decision --
Consent audit --
Consent basis --

Consequential losses --
Conservancy charges --
Conservative rates --
Consideration --
Consideration, under --
Consign -- /
Consigned --
Consignee --
Consignment -- /
Consignment inward --
Consignment Ledger --
Consignment Note --
Consignment outward --
Consignment Received --
Consignment Sent out --
Consignment Stock Account --
Consignment Stock Suspense Account --
Consignor -- /
Consisted of the following members --

Consol -- /
Consolidated Abstract --
Consolidated Annual Accounts -- f
Consolidated Certificate of balances --
Consolidated Fund --
Consolidated Monthly Account --
Consolidated Pay --
Consolidated Rate --
Consolidated Record -- / f
Consolidated Statement --
Consolidated Stock --
Consolidated Treasury Receipt --
Consolidation of holdings --
Consolidation of Shares --
Consortium-Aid India --
Conspicious -- /
Conspicious place --
Constraints --
Construction of Ships --

Construction work --
Constructive --
Constructive mileage --
Construed, It shall be --
Consumable --
Consumer --
Consumer Goods --
Consumption -- /
Contango --
Contender -- /
Content -- / /
Contention does not seem to be correct --
Continental System --
Contingencies -- f
Contingencies, Contract -- f
Contingencies, Counter-signed -- f
Contingencies, Fully vouched -- -f
Contingencies, Scale Regulated -- f
Contingencies, Special -- f

Contingency Fund -- f
Contingent Bill -- f
Contingent Bill, Abstract -- f
Contingent Bill, Detailed -- f
Contingent Charge -- f /
Contingent Expenditure -- f
Contingent Liability --
Contingent Register -- f
Continuous halt --
Continuous process -- /
Continuous Service --
Contra Account --
Contra Adjustment Account --
Contraband goods --
Contract -- /
Contract Account -- /
Contract Act --
Contract Establishment Allowance --
Contract for Annuity -- f

Contract Grant --
Contract Note --
Contract Period -- /
Contractor -- /
Contractor's and Disburser's Ledger --
Contractual document -- /
Contractual drilling --
Contractual Obligations --
Contractual portion --
Contravention --
Contribute --
Contributed --
Contributions -- /
Contributor --
Contributory --
Control accounts --
Control Chart --
Control of Expenditure --
Control Over Expenditure --

Control Section --
Controlled Price --
Controller General of Accounts -- -
Controller of Accounts -- -
Controlling Authority --
Controlling Officer --
Convenant -- /
Conventional Audit Report --
Conventional Rate --
Conventional sign -- /
Conventional wagons --
Conversion Cost --
Conversion Into Company --
Convertible -- /
Convertible Securities -- /
Conveyance hire --
Conviction -- / / f
Co-operative institution --
Co-operative Society --

Co-ordination Section --
Co-Owners --
Co-Ownership -- -
Coparcener --
Co-partner --
Co-partnership --
Copy-right -- /
Copyright Fees -- /
Core section (Key sector) --
Corporate body --
Corporation --
Corporation tax -- /
Corpus -- / /
Correction Slip -- / f
Corrections & Alterations --
Correspondence -- /
Correspondence Section -- -
Corrigendum -- f
Corrosive --

Co-sharer --
Cost --
Cost abandoned work --
Cost Accounting --
Cost Allocation -- /
Cost Apportionment --
Cost benefit study --
Cost Card (Cost sheet) -- /
Cost Centre --
Cost Classification --
Cost Control Account --
Cost covering basis --
Cost ledger balances --
Cost of Sales --
Cost of issuing (share & debentures) -- ( )
Cost of Living --
Cost of production --
Cost of propulsion --
Cost plus contractor system --

Cost plus profit basis --


Cost Statement --
Cost Unit --
Cost variance --
Cost, basic (prime) --
Cost, Contract --
Cost, Departmental --
Cost, Direct --
Cost, Factory -- /
Cost, Factory on -- /
Cost, First --
Cost, Flat (Prime, basis) --
Cost, Gross --
Cost, Historical --
Cost, Insurance freight (C.I.F.) -- /
Cost, Job --
Cost, Multiple --
Cost, Office --
Cost, Operating --

Cost, Process --
Cost, Selling --
Cost, Single --
Cost, Terminal -- / :
Cost, Total --
Counter balance --
Counter signature --
Counterfeit Coin --
Counterfoil -- /
Countersigned --
Countervailing duty --
Counting House --
Country of origin --
Coupling -- /
Courier bag --
Court Fee --
Cover Note -- /
Coverage -- /
Covering list --

Covering Schedule --
Covering the position --
Crash programme --
Crayons --
Crayons Paper --
Creation of posts --

Credit -- / /
Credit balance -- /
Credit Certificate --
Credit Control -- /
Credit curbs --
Credit Insurance --
Credit Note -- /
Credit Qualified --
Credit Revolving --
Credit Sale --
Credit slip --
Credit Technical --
Credit Uncommitted --

Credit, Cash --
Credit, letter of -- -
Credited -- /
Credited to -- /
Creditor -- /
Creditor for Acceptance --
Creditor for expenses -- /
Creditor for loan -- -
Creditor on open Account --
Creditor, Deferred --
Creditor, Fully Secured -- : /
Creditor, Partly secured -- : /
Creditor, Preferential --
Creditor, Secured -- /
Creditor, Trade -- /
Creditor, unsecured -- /
Creditworthiness --
Crew list -- Z /
Critical Comments -- /

Critical date --
Critical resources --
Cross Cheque -- /
Cross movement --

Cross reference -- / Z
Cross traffic --
Crossing --
Crossing of efficiency bar --
Crossing, General --
Crossing, Not Negotiable --
Crossing, Special --
Crossing, Specimen --
Crucial condition of aggregation --
Crude form -- /
Crude minerals --
Cumulative dividend --
Cumulative Loss --
Cumulative preference shares --
Cumulative Time Deposit Scheme --

Cure --
Cured produce --
Curer --
Currency --
Currency and Bank Note --
Currency Chest --
Currency Notes -- /
Currency of Post --
Currency of promotion --
Current account -- /
Current Duties -- /
Current Liability --
Current Market Price -- /
Current Price --
Current Revenues --
Current Review of Audit --
Current Session --
Custom charges --
Custom Duty --

Custom House -- / /
Customer --
Customer's account --
Customer's Ledger or Sales Ledger --
Customs revenue audit Section -- -
Cut motion --

D-E
Daftry --
Daily advice of arrival of vessels -- /
Daily Cash memorandum --
Daily Counter Payments Book -- /
Daily Counter Receipts Book -- /
Daily Diary -- /
Daily Note -- /
Daily Scroll --
Daily Sheet --
Daily Slip --
Daily Wage --
Dak Book --
Damage -- / / - /

Damage allowance --
Damaged -- / /
Damaged or substandard cotton fabrics --
Damages -- / Z
Dammed --
Dangerous drugs -- /
Daring audit was noticed --
Darwan --
Data -- /
Data Sheet --
Date of drawing --
Date of Maturity --
Date Stamp -- /
Date, upto -- /
Dating back -- /
Datum wall --
Day after sight --
Day Book --
Day Book, Columnar --

Days after date --


Days of Grace --
Dead Account -- f / /

Dead and siding --
Dead Centre --
Dead engine --
Dead freight -- / /
Dead Loss -- /
Dead rent --
Dead Stock --
Dead weight -- /
Dead weight tonnage --
Dealer (Businessman) -- / /

Dealer (Seller) --
Dealer, Retail -- /
Dealer, Wholesale --
Dealing with --
Dealing, Fair --
Dealings -- /

Dealings, Doubling -- /
Dearer route --
Dearness pay --
Debenture -- / -
Debenture (issue at discount) --
Debenture (Issue at Par) --
Debenture (issue at Premium) --
Debenture Bond -- /
Debenture Call Book --
Debenture Capital --
Debenture holder --
Debenture Interest --
Debenture Interest Book --
/
Debenture Loan --
Debenture Stock --
Debenture Transfer Register --
Debenture, Bearer --
Debenture, Irredeemable --
Debenture, Issue of --

Debenture, Mortgage --
Debenture, Perpetual -- /
Debenture, Prior lien --
Debenture, Redeemable --
Debenture, Redemption of --
Debenture, Registered --
Debenture, Re-issue of --
:
Debenture, Simple or Naked --
Debenture, Terminable -- -
Debit advice -- /
Debit Balance -- /
Debit Note -- /
Debit Side -- /
Debitable -- /
Debited to -- /
Debt --
Debt Redemption Scheme --
Debt Deposit Remittance Heads -- /
Debt Head Abstract --

Debt head section --


Debt repayment, Rescheduling of --
Debt servicing (Debt servicing payments) --
Debt, Floating --
Debt, Permanent --
Debt, Unfunded --
Debtor -- /
Debtors for Loan --
Debtors Ledger --
Debtors on open account --
Debtors, Sundry --
Debtors, Trade --
Decentralised item --
Deck girder -- /
Decking bridge --
/

Declaration form --
Declaration of share qualifications --
Decrease -- /
Decree --

Deduct entries -- / /
Deduction --
Deduction at source --
Deduction Register --
Deduct-Refunds -- -
Deed --
Deed of Agreement --
Deed of contract -- /
Deed of lease --
Deed of Mortgage --
Deed of Partnership --
Deed of Assignment --
Deep sea ship repairs --
De-facto -- : / :
Defalcation --
Defalcations Losses --
Defalcations of Public Money --
Default -- / / / /
Defaulter -- / /

Defaulting section -- /
Defective Budgeting --
Defective control --
Defective title -- /
Defence account --
Defence Services --
Deferred Annuity -- f
Deferred bond -- /
Deferred creditor --
Deferred payment --
Deferred Rebate --
Deferred stock --
Defiance of, In --
Deficiency --
Deficiency account --
Deficiency of capital --
Deficiency of service --
Deficit --
Degradation -- / Z

Dejure -- :
Del credere Commission --
Delay -- /
Delay also resulted in escalation in cost -- f
Delay in disposal --
Delay in finalising the tender resulted in extra avoidable expenditure -- f

Delay in installation --
Delay is regretted -- ( )
Delay is unavoidable --
Delay should be avoided -- /
Delegate -- / /
Delegation --
Delegation of Powers -- /
Delimitation -- /
Delinquent official --
Delinquent tax -- /
Delivery -- /
Delivery Book -- /

Delivery order -- /
Demand --
Demand bill --
Demand deposit --
Demand Draft --
Demand for grants --
Demand is inescapable --
Demand note -- /
Demand notice --
Demand Register --
Demand, supplementary --
Demi-official letter --
Demonetization -- f
Demote -- /
Demotion --
Demurraga charges -- /
Denmark - Kroner -- -
Denomination --
Denovo --

Deodorant -- /

Department --
Departmental --
Departmental Accounting Authority --
Departmental Audit Section --
Departmental Compilation Section --
Departmental enquiry --
Departmental labour -- /
Departmental penalty --
Departmental Promotion Committee --
Departmental regulations --
Departmental store --
Departmental store audit --
Departmentalisation --
Dependencies -- f
Depending on the amount of work involved -- Z Z
Deposit -- /
Deposit at call receipt --
Deposit bill -- /

Deposit book -- /
Deposit ledger --
Deposit money -- /
Deposit potential -- /
Deposit receipt -- /
Deposit Section --
Deposit warrant -- - /
Deposit works --
Deposit, Cash --
Deposit, Civil & criminal court -- /
Deposit, Current --
Deposit, Earnest money --
Deposit, Fixed time -- /
Deposit, Lapsed -- /
Deposit, Miscellaneous --
Deposit, Personal --
Deposit, Register of Miscellaneous --
Deposit, Saving --
Depositor -- /

Deposits --
Deposits, Refund of --
Deposits, Repayment of lapsed --
Deposits, Revenue --
Depreciation -- /
Depreciation by revaluation --

Depreciation charge --
Depreciation Fund investment account --
Depreciation Fund method --
Depreciation provision --
Depreciation register --
Depreciation Reserve Fund --
Depreciation Table --
Depreciation, External --
Depreciation, Internal --
Depression --
Depression in trade --
Deptt. Provident --
Deputation --

Deputation (duty) allowance -- ( )


Deputy Accountant General -- -
Deputy Chief Auditor (Commercial Accounts) -- - (f )
Deputy Chief Auditor (Rlys) -- - ( )
Deputy Comptroller & Auditor General -- -
Deputy Controller of A/cs Deputy Director -- -
Deputy Director of Audit (Defence Services) -- - ( )
Deputy Director of Audit (P&T) -- / (- )
Deputy Director, Commercial Audit -- - / f
Derating --
Descriptive roll --
Deserves promotion --
Deserving Candidate --
Design -- f
Design defect -- f
Designation -- /
Despatch instruction --
Despatch note -- /
Despatch register --

Despatch Rider --
Destination -- - / -
Detach -- /
Detail book --
Detailed accounts --
Detailed particulars --
/

Detailed project Report --
/
Detaining officer --
Detention of vessel --
Detergents --
Determination of income -- -
Development allowance -- /
Development charges --
Development Fund --
Development rebate -- /
Devoid of -- /
Dictionary of references -- Z
Dies non --
Difference of opinion --

Differential Charges --
Differential duty --
Differential fare --
Differential rates --
Differential route --
Digest of important cases --
Dimensions of Luggage --
Diminishing balance method --
Diminishing return --
Diplomatic Mission --
Direct charges --
Direct Control --
Direct Departmental expenses --
Direct goods account --
Direct labour --
Direct labour hour method or Man-hour method --
Direct material --
Direct receipts --
Direct taxes --

Direct taxes Enquiry Committee --


Direct wages --
Director --
Director of Inspection -- -
Director of Receipt Audit -- /
Director of Audit & A/cs -- /
Director of Audit (Indian A/cs in U.K.) -- / ( )
Director of Audit (Indian Accounts in U.S.A.) -- / ( )
Director of Audit (P&T) -- / (- )
Director of Audit (Railway) -- / ( )
Director of Audit I (Defence Services) -- ( )
Director of Audit II (Defence Services) (Air Force and Navy) -- / ( ) (
)
Director of Audit, Central -- /
Director of Audit, Central Revenue -- /
Director of Audit, Commerce, Works & Minscellaneous -- / /
Director of Audit, Scientific Commercial Departments -- / f
Director of Commercial Audit -- / f
Director of Coordination & Secretary to the Comptroller & Auditor General --

Director, ex-efficio --
Director, I.A. & A.S. Staff College -- /
Director, managing --
Director, officiating --
Directorate --
Director's debts --
Director's fees --
Director's meeting -- /
Director's remuneration --
Director's report --
Director's, Board of --
Dis -- / /
Disabled Train --
Disagio --
Disallowances --
Disallowed --
Disapprobation -- /
Disapproval --
Disbursement --

Disburser --
Disbursing officer --
Discharge --
Discharge of functions --
Discharge of liability --
Discharge of loan --
Discharge of a debtor --
Discharge of export obligation --
Discharged -- /
Discharged bankrupt --
Disciplinary action -- Z
Discount --
Discount allowed --
Discount column -- /
Discount on Creditors, reserve fund -- /
Discount on Debtors, reserve fund -- /
Discount on issue of debentures --
Discount on issue of shares --
Discount on purchases --

Discount on sales --
Discount rate --
Discount received --
Discount, Customary --
Discount, Unexpired -- /
Discrepancy --
Discretionary grant --
Discretionary power -- /
Discussion, During --
Dishnour, Notice of -- /
Dishnoured cheque --
Dishonour -- / / /
Dishonour by non-acceptance --
Dishonour by non-payment --
Dishonour of cheque -- /
Dismantled lines --
Dismissal -- /
Disposal --
Disproportionate to the work load --

Disqualification -- / Z
Dissent, note of --
Dissolution -- /
Dissolution of partnership --
Dissolved --
Distress Sale --
Distributable income --
Distribution expenses --
Distribution of Assets --
Distribution of Dividends --
Distribution of goods --
Distributor -- /
District Auditor --
District treasury --
Diverging --
Diversification --
Diversification of production --
Diversion -- /
Dividend --

Dividend book --
Dividend Interim --
Dividend rates --
Dividend appropriation account --
Dividend earnings --
Dividend equalisation fund --
Dividend income --
Dividend warrant -- /
Dividend, Cum --
Dividend, Deferred --
Dividend, Ex --
Dividend, Final --
Dividend, free of tax --
Dividend, less tax --
Dividend, Paid --
Dividend, preference --
Dividend, Received --
Dividend, Unclaimed -- /
Divisible net proceeds --

Divisible pool --
Divisible profits --
Divisible surplus --
Division --
Division Bench --
Divisional accountant --
Divisional Accountant --
Divisional cash chest --
Divisional office --
Divisional officer --
Dock charges & duty --
Dockage --
Document -- / /
Documentary -- /
Documentary evidence --
Documentary proof -- / /
Dog bolt -- /
Dole --
Dollar exchange --

Domestic Company --
Domicile --
Domiciled bill -- /
Donation --
Dormant partner -- f /
Dotted line -- / /
Double account system -- f
Double acting engine --

Double claims --
Double entry system -- /
Double money columns --
Double taxation relief -- /
Doubling -- / f
Doubtful debts --
Down payment --
Down time -- /
Draft notes comments -- /
Draft para --
Draft reply -- /

Draft, Clean --
Draft, Documentary --
Draw (money etc.) -- /
Draw a bill -- /
Draw a cheque --
Drawbacks -- ( ) /
Drawee --
Drawee in case of need --
Drawer -- /
Drawing -- /
Drawing disbursing officer --
Drawing officer --
Drawing or impression --
Drawings of partners --
Drilling radial --
Drilling speed -- /
Drop delivery -- /
Drug Controller --
Dry batteries --

Dryage loss --
Dual appointment --
Due date -- /
Due date, Average --
Due date, on --
Due objections --
Due to dislocation of traffic --
Due to lack of co-ordination --
Due to non-observance of prescribed rules --
Due to omission --
Due to over sight -- /
Dues -- /
Dues, Dock --
Duly examined --
Duly filled in --
Duly sanctioned --
Duly Verified --
Dummy account --
Duplicate -- /

Duplicate copy -- /
Duplicate of bill --
During this period --
Dust shield --
Duty -- / - /
Duty ad valorem --
Duty chart --
Duty exemption certificate --
Duty free -- / :
Duty paid goods/stock -- /
Duty payable --
Duty, Customs --
Duty, Excise --
Duty, Export --
Duty, Import --
Duty, Octroi --
Duty, Revenue --
Duty, Specific -- /
Earlier, Whichever is --

Earned income --
Earnest money --
Earnest money deposits --
Earnings-Coaching -- ( )
Earnings-Passenger -- ( )
Echelon Management --
Economic Climate --
Economic health --
Economic Viability --
Economy -- /
Economy Slip --
Effective action -- / Z /
Effective Control --
Effective rate of duty -- -
Effective resistance --
Effective service --
Effective steps --
Effects -- / / /
Efficiency bar --

Efficiency-cum-performance audit --
Efficiency-cum-performance Audit Section --
Efficiency-cum-propriety Audit Section --
Efficient book-keeping --
Egalitarian --
Egypt - Pound -- -
Eight --
Eighteen --
Eighty --
Eighty Eight --
Eighty Five --
Eighty Four --
Eighty Nine --
Eighty One --
Eighty Seven --
Eighty Six --
Eighty Three --
Eighty Two --
Elected auditor --

Electricity concurrent audit Section --


Eleven --
Eligibility -- /
Elimination period --
Embargo -- /
Embassy audit Section --
Embassy compilation Section --
Embezzlement --
Emigrant --
Emoluments --
Employed -- /
Employee --
Employees association -- /
Employer -- /
Employment -- /
En bloc -- /
Enact --
Enactment --
Enactment, Repealed --

Encashment --
Enclosure --
End product --
End use --
End use condition -- f
Endorse, Endorsing -- /
Endorsee -- /
Endorsement -- /
Endorsement special --
Endorsement, Blank -- /
Endorsement, Facultative -- /
Endorsement, General -- /
Endorsement, Qualified -- /
Endorsement, Restrictive -- /
Endorsement, Sans recours -- /
Endorser -- /
Endowment -- /
Endowment Assurance --
Endowment Assurauce Policy without profit --

Endowment policy --
Endowment, Double --
Endowment, Simple --
Energy -- Z
Enforceability --
Enforcement unit -- /
Engagement diary --
Engineering Section --
Enroute --
Ensure -- /
Enter (to make an Entry) -- /
Enter (upon an office) -- /
Enter into bond --
Enter into contract -- / /
Enterprise --
Entitled --
Entitlement --
Entitlement Section --
Entrepot Bond -- Z

Entrepreneur -- /
Entry -- /
Entry of Coastal goods --
Entry of remarks --
Entry System, Single -- /
Entry, Adjusting --
Entry, Adverse -- /
Entry, Closing --
Entry, Contra --
Entry, Correcting --
Entry, Credit -- /
Entry, Debit -- /
Entry, Double --
Entry, Journal --
Entry, Ledger --
Entry, Opening -- f
Entry, Original --
Entry, Rectifying --
Entry, Transfer --

Envisage --
Equalisation --
Equalisation error or Compensating error --
Equalisation fund --
Equalising fund --
Equipped capacity was under-utilised --
Erasure --
Erratic flow of work --
Erroneous payments --
Error -- / /
Error and omission -- -
Error of commission --
Error of omission --
Error, Clerical --
Errors of judgement --
Errors of principle -- f
Errors omission excepted (E&O.E.) -- - -
Errors, Compensating -- /
Errors, Rectification of --

Escalator clause -- :
Escaped income --
Escapement -- /
Escrow --
Essential commodities --
Essential input for industry --
Established facts --
Established importer --
Establishment audit --
Establishment audit register --
Establishment audit Section --
Establishment bill --
Establishment charges -- /
Establishment cost --
Establishment, Regular --
Establisment recoveries --
Estate duty --
Estimate -- /
Estimated expenditure -- /

Et sequens --
Ethopia - Dollar -- -
European common market --
European Economic market --
European free Trade Association --
European Monetary agreement --
European recovery plan --
Evaporative cooler --
Evasion --
Evasion of duty --
Evasion of prohibitions --
Every now and then -- - / -
Evident, It is quite --
Exact line of demarcation between --
Exact Stock --
Ex-all/Ex-right -- /
Examination Section --
Examination, Confirmatory -- /
Examination, Departmental --

Examination, Divisional test --


Examination, Revenue audit --
Examination, Subordinate Accounts service --
Examination, Subordinate Rly Audit service --
Examiner, Local Fund Accounts -- /
Excepted perils clause --
Exception to the rule --
Excess carry forward of unabsorbed investment allowance --
Excess fare book -- /
Excess fare ticket -- /
Excess inventory --
Excess levy of duties and payment due but not made --
Excess over allotment --
Excess over appropriation -- ( )
Excess over estimate -- / ( )
Excess over grant -- ( )
Excess payment --
Excess profit --
Excess profit tax --

Excess refund -- /
Excessive created capacity --
Exchange account abstract --
Exchange account objections --
Exchange broker --
Exchange Jobber --
Exchange privilege --
Exchange yard --
Exchange, telquel rate of --
Exchequer -- / /
Exchequer, Public --
Excisable --
Excise -- /
Excise Department --
Exclusive dealer --
Exclusively -- : /
Ex-Dividend --
Ex-duty value --
Executant --

Execution of contract -- /
Execution of work --
Executive agreement -- /
Executor accounts --
Exemption -- /
Exemption certificate --
Ex-factory price --
Exgratia payment --
Exhibition of losses --
Ex-India --
Exist in formal way --
Existing practice --
Exparte -- /
Exparte assessment --
Expenditure -- /
Expenditure audit Section --
Expenditure capital --
Expenditure estimate -- /
Expenditure met from revenue --

Expenditure on works --
Expenditure sanction -- /
Expenditure tax --
Expenditure, Deferred --
Expenditure, Deferred revenue -- /
Expenditure, Revenue -- /
Expenses --
Expenses, Direct --
Expenses, Factory -- /
Expenses, Indirect --
Expenses, Initial -- f
Expenses, Parliamentary --
Expenses, Prepaid --
Expenses, Productive --
Expenses, Trade --
Expenses, Unproductive --
Experimental cost sheet --
Expert accounting committee --
Expired -- /

Explanatory notes --
Export --
Export agent --
Export Baggage rules -- /
Export based industry --
Export cess --
Export duty --
Export House --
Export Market Development Allowance --
Export Promotional Council --
Export trade --
Export Trade restriction --
Export-based industry --
Expost-facto sanction -- Z
Express letter --
Expressed inability to supply additional equipment under repeat order clause --

Expropriation of shares --
Ex-stock transaction -- -
Extant rules and orders --

Extended bond -- f / f
Extension of service --
Extension of leave --
Extent of review --

Extra expenditure of Rs....could have been avoided -- #NAME?


Extra financial liability --
Extra shift allowance --
Extraordinary meeting --
Extraordinary resolution --
Extravagant expenditure -- -
Ex-warehouse -- /

F-I
Fabrication of documents -- /
Fabrics -- /
Face to face -- -
Face value --
Facilities, Reasonable --
Facing point --
Facsimile signature --

Fact, In -- / :
Fact, question of --
Factors contributing to undue time lag between --
Factory act --
Factory fuel Power accounts --
Factory overhead Expenses --
Factory wages --
Factual data -- /
Factual statement --
Failing which --
Failure of audit --
Failure to levy the countervailing duty resulted in short levy of duty --

Fair deal --
Fair market value --
Fair price --
Fair rent --
Fairy copy --
Fait accompli --
Fall back wages --

Fall short of --
Fall through --
Fall-back Pay (Call pay) --
False statement -- /
Family pension --
Family Pension Fund --
Farash --
Fare and Freight --
FAS(Free along side ship) -- :
Fault --
Favour Parcel certificate --
Federal Republic of Germany --
Fee -- /
Feed back information --
Feeder industry --
Fents --
Ferry Barge --
Festival advance -- /
Festival Holidays --

Fiat money --
Fictitious adjustment -- Z
Fictitious payee -- Z
Fidelity guarantee policy --
Fidelity Policy --
Fiduciary -- /
Fiduciary capacity --
Field agencies -- f
Fifteen --
Fifty --
Fifty Eight --
Fifty Five --
Fifty Four --
Fifty Nine --
Fifty One --
Fifty Seven --
Fifty Six --
Fifty Three --
Fifty Two --

Figure --
File movement register --
Filing a return --
Final assessment --
Final call --
Final call account --
Final call money -- /
Final call register --
Final decision --
Final disposal --
Final outcome -- f
Final payment --
Final pension --
Final report --
Final total -- /
Final withdrawal --
Finance Accounts --
Finance accounts Section --
Finance Commission --

Finance Compilation Section --


Financial -- /
Financial administration --
Financial affair --
Financial aid --
Financial arrangement --
Financial certificate --
Financial commitment --
Financial complications --
Financial concurrence --
Financial control --
Financial emergency --
Financial implications -- / /
Financial integrity --
Financial irregularities --
Financial management control --
Financial obligation --
Financial powers --
Financial proceedings --

Financial propriety --
Financial relief --
Financial repurcussion --
Financial result --
Financial review --
Financial sanction -- /
Financial settlement -- /
Financial statement --
Financial stock taking --
Financial stringency --
Financial system --
Financial year -- /
Financially liable -- /
Financier -- / /
Financing -- /
Fine -- / / f /
Finished goods --
Finished goods account --
Finished goods partly -- :

Fire claim account --


Fire insurance --
Firm, Partnership -- /
Firm, Registered --
Firm, unregistered --
First call --
First call account --
First call money -- /
First call register --
First in first out method --
Fiscal --
Fiscal year --
Five --
Fixation of pay --
Fixed monthly allowance --
Fixed pay --
Fixed price -- /
Fixed rate of exchange --
Fixed sum --

Fixed travelling allowance --


Fixtures and fittings --
Flat Rate --
Flation --
Floating --
Floating charge -- /
Floating mortgage --
Floating policy --
Flotation/Flotation of company --
Flotation/Flotation of loan --
Flow production --
/
Fluctuating charges -- - /
Fluctuation in price -- -
Flue cured --
Fluid Resources -- /
Fly leaf -- /
Folio -- / /
Folio, ledger --
Folioing --

Follow up action -- Z
Following factors contributed to insatisfactory working --

Foot Board --
Foot Patrol parties --
For and on behalf of --
For appraisal by Audit Board --
For arrival at mutually acceptable solution --
For good (and all) -- /
For the time being -- /
For value received --
For want of -- /
Forbidden by law --
Fore shore --
Foreclosure -- -
Fore-date --
Foreign claims Section -- -
Foreign currency -- /
Foreign employer -- /

Foreign exchange --
Foreign Exchange Holdings --
Foreign Exchange Regulation Act, 1973 -- / 1973
Foreign going vessal --
Foreign income --
Foreign origin --
Foreign railway --
Foreign remittance -- Z
Foreign service -- /
Foreign service Ex-India --
Foreign Service Section -- -
Foreign trade --
Forest Miscellaneous Section --
Forest Section --
Forfeited shares --
Forged refund orders --
Form -- / /
Form of accounts --
Form of contract -- /

Form of initial accounts -- f


Formal Sanction -- /
Formation expenses -- /
Fortnightly report --
Forty --
Forty One --
Forty Two --
Forty Eight --
Forty Five --
Forty Four --
Forty Nine --
Forty Seven --
Forty Six --
Forty Three --
Forward contracts -- / /
Forwarding letter --
Forwarding note --
Fouling mark -- / f
Foundary accounts --

Founders' shares -- /
Four --
Fourteen --
France - Franc -- -
Franchised Store -- /
Fraud -- /
Fraudulent refund vouchers --
Free -- / :
Free along side ship -- :
Free convertibility -- Z
Free delivery -- :
Free hold land --
Free hold lease accounts -- /
Free of tax --
Free of tax --
Free on board price (F.O.B.) --
Free on rail price (F.O.R.) --
Free passage by sea -- :
Free Port --

Free reserve --
Free transit -- :
Freight --
Freight brokerage --
Freight car --
Freight charges --
Freight paid --
Freight receipt --
Freight to pay --
Freight, Inward --
Freight, Lumpsum --
Freight, Outward --
Freight, Railway --
Freight, Shipping --
From time to time -- -
Full coverage --
Full length rail --
Fully negotiable credit instrument --
Fully paid shares --

Fumigation fees -- /
Functional buildings -- /
Fund --
Fund Section --
Fund small savings --
Fund, Benevolent --
Fund, Capital redemption --
Fund, Capital reserve --
Fund, Debenture redemption --
Fund, Depreciation --
Fund, Divident equalisation --
Fund, General provident --
Fund, General reserve --
Fund, Guarantee --
Fund, I.C.S. Family Pension -- ---
Fund, Insurance --
Fund, Investment fluctuation -- -
Fund, Recognised provident --
Fund, Reserve --

Fund, Sinking --
Fund, The All India Services Provident --
Fund, The Armed forces Personnel Provident --
Fund, The Contributory Provident --
Fund, The Defence Services Officers Provident --
Fund, The India Civil Service Provident --
Fund, The Indian Civil Services(N.E.M. ) Provident -- ( )

Fund, The Indian Naval Dockyard Workmen's Provident --


Fund, The Indian Ordnance Deptt. Provident --

Fund, The Indian Ordnance, Factories Workmen's Provident --

Fund, The Military Engineering Services Provident --


Fundamental leave rules --
Fundamental Rules --
Funded debts --
Furlough -- /
Furnace Oil --
Furniture Fixtures Accounts --
Future delivery contracts --

Future goods -- / /
Future market -- /
Future, In the near --
Futures --
Futures -- /
Gain --
Gain and loss --
Gang conversion --
Gardner --
Garnishee order -- / Z
Gauge -- / /
Gauge conversion --
Gazette Notification --
Gazetted audit deptt. --
Gazetted audit Section --
Gazetted entitlement Section --
Gazetted miscellaneous Section --
Gazetted Officer --
Gazetted service --

Gear up -- /
General Abstract of Financial Results --
General acceptance --
General accounts --
General average --
General balance sheet -- /
General cash balances --
General Charges -- /
General conditions of -- /
General consolidated abstract --
General crossing --
General Provident Fund Rules --
General provident fund Section --
General record Section -- f
General Section --
General treasury Section --
German Democratic Republic --
Gestation Period --
Gift Tax --

Gift wares --
Giltedged Security -- / /
Glass & Glasswares --
Global Estimate -- /
Global Tender -- /
Glut -- /
Glut of capital -- /
Go on -- /
Go over -- / /
Godown --
Going concern -- /
Going price --
Going rate --
Gold Detectors --
Good faith --
Goods consumed captively --
Goods Fragile --
Goods in transit --
Goods in transit account --

Goods inward book --


Goods of Indian origin --
Goods on approval -- /
Goods on sale or returns --
Goods outward book --
Goods sent on consignment account --
Goods shed --
Goodwill --
Goodwill account --
Goodwill of company --
Government accounts --
Government agency --
Government business --
Government funds --
Government note -- /
Government promisory note -- /
Government regulation --
Government securities -- /
Grace period --

Grade -- /
Graduate Tax --
Graduate Tax rates --
Grainshop and catering audit Section --
Grand Total -- /
Grant --
Grant of ad hoc exemption with retrospective effect was untenable in law --

Grant of extensions to contractors -- ( )
Grant, Extra --

Grant, Fixed --
Grant, Non-recurring --
Grant, Preliminary -- f
Grant, Recurring --
Grant, Special --
Grant, Supplementary --
Grantee -- -
Grant-in-aid --
Grant-in-aid-school --
Grant-interim --

Grant-maintenance --
Graph Assistant -- -
Gratuitous Goods -- :
Gratuity --
Gratuity, Death-cum-retirement --
Greece - Drachma -- -
Green Channel --
Gross Abuse --

Gross accounting -- -
Gross expenditure --
Gross income --
Gross losses --
Gross proceeds -- /
Gross profit --
Gross revenue -- /
Gross sales --
Gross Tonnage --
Gross value --
Ground balance --

Ground rent --
Groundage -- /
Grounds of, On the --
Group Accounts --
/
Growth oriented Tariff Policy -- f / f
Growth Potential -- f
Growth Promoting Factors -- f
Guarantee -- /
Guaranteed stocks --
Guaranteed Triple benefit policy -- -
Guarantor -- /
Guiding Price -- -
Gunny bags --
Habeas Corpus --
Habitual indebtedness -- /
Had the total requirements been properly assessed --
Half and Mutilated notes -- -
Half average pay -- Z
Half holiday --

Half Margin --
Half pay --
Half Walk-outs --
Halt -- /
Halving Principles -- -
Hammer -- - ( )
Hand Driven Machine --
Hand in hand -- -
Hand Language --
Hand Press -- /
Hand Rail -- /
Hand recepit --
Handicapped dependents -- f
Handicapped, physically --
Handing over --
Handling charges -- / / -
Handling contracts -- / - /
Harbour dues -- -
Hard and fast rules --

Hard and fast rules --


Hard cash --
Hard currency area --
Z
Hat Money --
Haulage charges --
Haves and have nots --
Head end Traffic --
Head of accounts --
Head of income --
Head of Office --
Head of Office --
Head of revenue --
Head principal --
Head wear --
Head, Detailed -- /
Head, Group minor --

Head, Major --
Head, Minor --
Head, sub --

Head, sub-major --
Heavy Market --
Hedging --
Held in abeyance -- /
held, It was -- /
Hemp cord --
Henceforth -- /
Here to fore -- /
Hereafter --
Hereditary -- /
/
Hidden subsidy --
Higgling --
High Labour Turnover -- -
High Priced executive --
High water mark --
High ways --
Higher audit Section --
Higher authority --
Higher weighted deduction --

Hindi Cell --
Hindu undivided family --
Hire charges -- /
Hire purchase -- -
Hire purchase assets -- -
Hire purchase day book -- -
Hire purchase interest account --
Hire purchase ledger --
Hire purchase memoranda accounts -- -
Hire purchase payment --
Hire purchase sales account -- -
Hire purchase stock account -- -
Hire purchase stock schedule -- -
Hire purchase trading account -- -
History of service -- -
History sheet -- -
Hog shead --
Hold Good --
Hold meeting --

Holder for value --


Holder in due course --
Holder of bill -- /
Holder of cheque --
Holiday -- /
Home consumption --
Home leave passage --
Home travel concession --
Hongkong - Dollar -- -
Honorarium --
Honorary capacity --
Honour cheque --

Honour, (supra protest ) payment for -- /
Honourably acquitted --
Hospitalisation policy --
Hospitality Grant --
Hotch Potch -- ff / f / f
Hour rate --
Hours of employment --

House building' advance -- Z


House property -- f
House rent --
Household consumption --
Household Effects -- /
Humanitarian Grounds --
Hump Yard --
Husbandage --
Hydrogenation --
Hypothecation of goods -- /
Hypothecation, Letter of --
Hypothesis --
Ibidem (Ibid) -- /
Identical time scale -- / -
Identification --
Idle capacity -- f /
Idle investment -- f
Idle time -- f
If it is satisfied that it is necessary in the public interest so to do --


Image -- / / / /
Immature --
Immediate action -- Z /
Immigrant --
Immovable property -- f / f
Immunity from taxation -- /
Impact of tax -- /
Impair investment --
Impaired risk --
Impediment -- /
Impendancy Bonds --
Impersonal ledger --
Import --
Import clearance Section --
Import entitlement --
Import General Manifest --
Import licence --
Import Policy --

Imported stores --
Impost --
Impregnation --
Imprest --
Imprest amount --
Imprest cash account --
Imprest holder --
Imprest money --
Imprest stores accounts --
Imprest system --
Impropriety --
Impulse test certificate -- /
In accordance with --
In addition to --
In advance -- /
In advertently -- /
In aid of --
In anticipation of sanction --
In anticipation of your approval --

In any case --
In any form --
In camera -- / /
In case of -- /
In cash --
In collaboration with --
In compliance with -- /
In confirmation of --
In conformity with --
In connection with --
In consequence of --
In consideration of -- /
In consonance with the above main objections --
In consultation with --
In contact with --
In contemplation of --
In content and coverage --
In course of -- /
In course of discussion --

In course of execution of work --


In due course --
In excess of permissible limits --
In excess of assessment made -- /
In excess of requirement --
In exercise of --
In fact -- / :
In favour of --
In harmony with principles -- /
In his view --
In keeping with -- /
In lieu of -- /
In limine --
In lump sum --
In matter of -- /
In order -- / /
In order of merit --
In order of preference --
In order that --

In order to -- / /
In order to facilitate timely credit of customs dues --

In other respects -- /
In particular -- / / :
In perpetuity -- /
In practice --
In practice it results in short levy of duty --
In Public Interest --
In pursuance of --
/
In regard to -- /
In respect of --
In respect of -- /
In service --
In so far as --
In supersession of -- /
In terms of --
In that respect -- /
In the alternative -- / :
In the case of -- /

In the circumstances -- /
In the context of aforesaid measures -- Z Z
In the course of --
In the event of -- /
In the following manner -- /
In the light of -- /
In the long run -- :
In the nature of --
In the prescribed manner -- /
In the presence of --
In the same way --
In theory --
In this behalf -- /
In time --
In toto -- :
In view of the stand taken by --
Inadequate planning --
Inadmissible -- /
Inadmissible expenditure --

Incedence of pension --
Inciden rules -- --
Incidence of leave salary --
Incidental charges --
Incidental losses --
Inclusive of cost --
Income --
Income brackets --
Income deemed to accrue or arise in India --
Income from other sources --
Income from property -- f
Income tax -- -
Income tax clearance certificate -- -
Income tax liability -- -
Income tax officer -- -
Income-Tax Revenue Audit Section -- -
Inconvertible money --
Incorporated company --
Incorporation of vague and indefinite clause --

Incorrect allocation --
Incorrect application -- /
Incorrect casting (totaling) --
Incorrect deduction --
Incorrect practice resulted --
Incorrect recording --
Increasing terms policy --
Increment -- f / -f
Increment certificate -- f
Increment, Annual -- f f
Incremental Capital -- f
Incremental rate -- f
Incumbent (of post) --
Indemnification -- /
Indemnify --
Indemnity bond -- - /
Indent -- /
Indented paragraph -- / :
Indentor --

Indenture -- /
Index --
Index card --
Index number --
Index of transfer entries --
Index Plan --
Index sheet --
India - Rupee -- -
Indian Audit & account Service\Deptt. -- /
Indian Audit & Accounts Services Probationer -- f
Indian civil service --
Indian company, predominantly foreign own -- :
Indian custom tariff --
Indian income --
Indian territorial waters --
Indian Trade Agreement Rules --
Indian treasury --
Indigenous availability -- /
Indigenous banking -- /

Indigenous system of medicines --


Indirect charges --
Indirect materials cost -- /
Indirect receipts --
Indirect taxation --
Individual --
Individual running ledger account --
Individual running ledger account Section --

Indonesia - Rupiah -- -
Indoor patient --
Industrial Estate --
Industrial pockets --
Industrial recovery --

Industrial relations -- -
Industrials --
Ineffective balance --
Ineffective planning --
Ineffective wagons --
Inescapable costs --

Inevitable losses --
Inevitable payment --
Inferior scale --
Inferior service --
Inflammable --
Inflation of profits -- f
Informal discussion -- -
Information is being collected / obtained and will be furnished on receipt -- /

Informed shopper --
Infrastructure --
Infringement of rules -- -
Infructuous Expenditure --
Ingot -- / / /
In-house --
Initial allocation -- f
Initial and subsidiary accounts -- f
Initial cash and stock accounts -- f
Initial depreciation -- f

Initial recruitment examination for divisional accountants -- f


Initiate action, To -- Z
Injudicious purchases --
Injunction --
Inordinate delay -- /
Input -- /
Input-output analysis -- -
Insert -- : /
Inserted paragraph -- /
Insolvency --
Insolvent --
Inspecting Assistant Commissioner (I.A.C.) -- ( )
Inspection carriage --
Inspection fee --
Inspection note --
Inspection reports --
Inspection Section --
Inspector officer --
Inspite of the stipulation in Govt. order --

Installation -- /
Instalment payment --
Instalment system --
Instance, For -- / / -
Instance, In the first -- :
Instance, In this --
Instead of -- /
Institute --
Institute, Railway --
Instruction -- /
Instrument -- / /
Insurance --
Insurance account --
Insurance fund account --
Insurance money --
Insurance policy system --
Insured letter --
Intake certificates -- Z
Integral accounts --

Integrated --
Integrity and credit-worthiness of the borrower --
Intelligence and Investigation unit --
Intensive cultivation -- / /
Intensive utilisation --
Inter-branch transaction -- -
Intercommunication -- :
Inter-company investments --
Inter-company loan --
Inter-departmental adjustments --
Inter-departmental transactions -- -
Inter-departmental transfers --
Inter-divisional transfers --
Interest --
Interest accrued and due --
Interest accrued but not due --
Interest bearing account -- /
Interest on calls --
Interest on capital --

Interest on debentures --
Interest on drawings --
Interest on loans -- Z
Interest on securities -- /
Interest payable --
Interest securities -- / /
Interest suspense account --
Interest suspense account --
Interest, Compound -- f
Interest, Cum --
Interest, In public -- /
Interest, Recoverable --
Inter-Govt. adjustment --
Interim period --
Interim relief -- /
Interior display --
Intermediate payment -- :
Intermediate products --
Internal arrangement --

Internal audit Deptt. --


Internal check --
Internal control --
Internal organisation --
Internal reporting --
Internal reserve --
Internal test audit Section --
International agreement -- Z
International bank for reconstruction and development ( World Bank) -- Z
( )
Interpretation of rules -- - /
Interprovincial -- -
Inter-quality price differentials --

Interruption of duty --
Inter-se --
Intervening period --
Intestate -- / /
Intimation Timely -- /
Intimation to us, Under --
Intrinsic value -- / /

Introductory -- / /
Intuitive pricing -- -
Invariably -- /
Inventory control --
Inventory of furniture --
Inverse proportion --
Investent committee --
Investigation -- - /
Investment --
Investment ledger --
Inview of --
Invitation of tender -- / -
Inviting reference to --
Inviting your attention to -- f
Invoice --
Invoice 'to pay' --
Involuntarily -- /
Involve -- / / Z
Involving question of policy -- Z

Invulnerable --
Inward and outward accounts --
Inward book --
Inward entry --
Inward exchange account --
Inward invoice --
Inward register --
Inward returns --
Inward settlement accounts --
Inward traffic --
Inward way bills --
Iota -- / /
Ipso facto -- :
Ipso-jure -- :
Iran - Rial -- -
Iraq - Dinar -- -
Ireland - Pound -- -
Irrecognizable -- f
Irrecoverable temporary loans -- /

Irredeemable -- /
Irregular refund -- /
Irregularities --
Irrevocable --
Is confined to --
Isolated Range --
Israel - Shekel -- -
Issue -- / /
Issue diary --
Issue note --
Issue of law -- /
Issue of stores -- /
Issue order --
Issue price --
Issue rate --
Issue register --
Issue voucher --
It may, however, be mentioned --
Italy - Lira -- -

Items adjustable by P.W. officers --


Itinerant trader -- /

J-O
Collector / watch man --
Japan - Yen -- -
Jetsam -- /
Jetty -- /
Jewellery --
Job Card --
Job cost ledger --
Job costing sheet -- /
Job lot --
Job work -- / /
Jobbing shop --
Joining date --
Joining period --
Joining report --
Joining time --
Joining time pay --

Joint account --
Joint and several note --

Joint annuity -- f
Joint auditor --
Joint bank account --
Joint Cadre --
Joint Committee -- /
Joint consultation -- f
Joint Director --
Joint funds --
Joint liabilities --
Joint Life Endowment Assurance on two lives without Profits --

Joint life policy --
Joint note --
Joint ownership --
Joint resolution --
Joint stock company --
Joint tenancy -- /
Joint tenants -- /

Joint venture --
Jordan - Dinar -- -
Journal -- /
Journal and ledger --
Journal proper --
Journal totals --
Journalising --
Journey on tour --
Journey on transfer -- /
Judicial Pronouncement --
Judiciary --
Junior Gestetner Operator --
Jurisdictional charges -- /
Jurisdictional dispute --
Jurisprudence -- /
Just and fair terms --
Justifiable -- /
Justification -- /
Juxtaposition -- f /

Katabolism --
Keen eyed --
Keep down --
Keep on --
Keeping in view the financial --
Keeping with, In --
Kenya - Shilling -- -
Kept in abeyance --
Kept pending -- /
Key -- / /
Key -- / /
Key board --
Key industry --
Key ledger --
Key Note --
Key plan -- /
Key raw material --
Key Register --
Key word --

Kit --
Knit --
/
Knob -- /
Know-how -- /
Knowingly & willingly --
Korea - Won -- -
Kuwait - Dinar -- -
Laboratory accounts --
Labour charges --
Labour Hour Method --
Labour Pay Sheets -- /
Lack of total view of perspectives and co-ordinated planning -- f

Laid down --
Laissez-Faire Policy -- /
Lame-duck -- /
Laminated -- /
Lamp Post --
Lanced Poppy heads --

Land and Buildings Accounts --


Land customs Revenue --
Land Revenue --
Land routes --
Land tenure -- / / -
Landed Property -- -f
Landed weight --
Landing Certificate -- / -
Landing Cost --
Lapse -- / /
Lapsed & Confiscated Deposit --
Lapsed Deposit --
Large Scale industry -- /
Large variations --
Last in and First out method --
Last pay certificate --
Last port of call --
Last purchase price --
Late payment --

Latent -- / / /
Lateral oscillation -- f Z
Latex -- /
Latex of Poppy --
Launch -- /
Law charges -- /
Laxity in supervision --
Lay days --
Lay down -- /
Lay off -- /
Lay out -- / f
Lay out -- / /
Lay waste -- Z
Leading to --
Leading Vehicle --
Leakage of opium -- / / :
Lean period --
Lease --
Lease hold -- /

Lease Hold Building & Property -- f /


Leave --
Leave account --
Leave Admissibility Certificate -- -
Leave Allowance --
Leave not due --
Leave on Average Pay --
Leave on Half Average Pay --
Leave on Medical Certificate --
Leave on private Affairs --
Leave on Quarter Average Pay --
Leave out -- /
Leave preparatory to retirement -- f -
Leave Reserve --
Leave Rules --
Leave Rules, Ordinary --
Leave Rules, Revised --
Leave Rules, Special --
Leave Rules, Study --

Leave Salary and Pension Contribution --


Leave Salary Certificate --
Leave Salary Charges --
Leave Salary Contributions --
Leave Travel Concession --
Leave with Allowance -- /
Leave without Pay -- /
Leave, Casual -- f
Leave, Commuted --
Leave, Compensatory --
Leave, Converted -- /
Leave, Earned --
Leave, Extraordinary --
Leave, Hospital --
Leave, Maternity --
Leave, Medical --
Leave, Ordinary --
Leave, Overstayal of --
Leave, Privilege -- f

Leave, Quarantine --
Leave, Recall from --
Leave, Refused --
Leave, Seaman's Sickness --
Leave, Special disability --
Leave, study --
Leave, Terminal --
Leave, Termination of --
Ledger -- /
Ledger Abstract --
Ledger Accounts --
Ledger Balance --
Ledger Card --
Ledger customers --
Ledger Folio --
Ledger Keeper --
Ledger Suppliers --
Ledger, Impersonal --
Ledger, Personal --

Ledger, Private --
Ledger, Purchases -- /
Ledger, Sales -- /
Ledgerising -- /
Legacy -- /
Legal Entity --
Legal Expenses --
Legal guardian --
Legal heir -- /
Legal Obligation -- /
Legal Power --
Legal Proceedings --
Legal Rememberancer -- Z
Legal Representative --
Legal Status --
Legal Tender --
Legalised access --
Legatee -- /
Legislature --

Lending Govt. --
Length of service -- /
Less acquisition of fixed assets and less receipt of stores than anticipated -- f

Less than Cost pricing --
Lessee -- /
Lessor -- /
Let off -- /
Letter Book --
Letter of Acceptance -- -
Letter of Administration --
Letter of advice -- -
Letter of Allotment --
Letter of Credit -- / -
Letter of Regret -- -
Letter of Application for shares -- -
Letter of Attorney --
Letter of authority -- -
Letter of Guarantee --
Leve, Decided at high -- Z

Level crossing -- /
Leviable -- /
Levy of income tax -- /
Liability -- /
Liability, Fixed -- /
Liability, Floating --
Liability, Outstanding --
Liability, Time -- /
Liberalised Rules --
Librarian -- (
)
Library Section --

License -- /
License Holder -- /
Lien -- /
Z
Life --
Life Annuity Fund -- f
Life Assurance Fund --
Life Certificate -- -
Life expectancy --

Life Insurance Premium -- /


Lighting and Heating Account --
Limitation of Pension --
Limited Interest --
Limited Liability concern -- - /
Limited Partner --
Limited Tender -- /
Line of action --
Line of promotion --
Line Washing --
Line, Broad gauge --
Line, Chord --
Line, Loop --
Line, Meter gauge --
Line, Narrow gauge --
Line, Pit --
Line, Reception --
Line, Worked --
Lineal ascendant --

Lineal descendant --
Linear yard --
Link branch --
Linking up --
Liquid reserve (stock of money) --
Liquidate --
Liquidated damages --
Liquidation -- / /
Liquidator -- /
Liquidator's Account -- /
Liquidity ratio --
List of Payments --
List of business --
List of Suspense Slips --
Live matter --
Live or Current Account --
Live stock --
Living cost --
Living expense --

Load factor --
Loading --
Loading certificate --
Loan advances Section --
Loan Section --
Loan, Hard --
/

Loans and Advances --
Loans by Partners -- /
Loans Ledger --
Loans on Mortgage --
Loans, Secured --
Loans, Unsecured --
Local Audit --
Local audit Co-ordination and report Section --
Local Auditor --
Local Authority -- /
Local Board -- /
Local Body --
Local Fund Works --

Local funds --
Local Inspection --
Local Loan Works -- -
Local Purchase -- /
Local Remittances --
Local Remittances in transit --
Localisation of Industries --
Location --
Lock out --
Locking up of Capital -- -
Locking up of Funds -- -
Locus standi -- /
Lodging Allowance --
Log Book --
/
London account current Section --
Long Bills -- Z /
Long Bills Book -- Z /
Long price --
Long term basis, On -- Z

Long term borrowing -- Z


Long term capital -- Z
Long Term Loan -- Z
Look after --
Look for --
Look into -- / /
Look through --
Loose Tobacco --
Loose Tools --
Loose-leaf and Card -- Z
Loose-leaf Ledger --
Loro Account --
Loss --
Loss & Accidents --
Z
Loss in transit --
Loss of earnings --
Loss of property -- / f
Loss prior to incorporation --
Loss, Dead --

Loss, Gross --
Loss, Net --
Lot -- /
Lot Money --
Low capacity utilisation --
Low cost operation -- /
Low paid Employees --
Lower Age limit --
Lower Division Clerk --
Lower post --
Lower rated job --
Lowest Rate --
Lowest Tender -- /
Lowest Tenderer --
Lucrative --
Lump Sum Contract --
Lump Sum Grant --
Machine hours --
Machine rate or Machine hour Method --

Machine, Accounting --
Machine, Calculating --
Machine, Punching --
Maintained, accounts are being -- /
Maintenance -- / / -
Maintenance and Up-Keep --
Maintenance Grant --
Maintenance of Assets -- f /
Maintenance of Records -- / f /
Major Estimates --

Major Head Totals --
Major Port --
Major Works --
make good -- /
Make out -- / /
Make up --
Make up one's mind --
Making up price -- /
Malafide attempt --

Malyasia - Dollar -- -
Man Days --
Man Hour --
Man Power -- / /
Management expenses --
Manager -- /
Managing Director --
Mandate -- / -
Mandatory -- / /
Mandatory provision --
Manifest --
Manifest Clearance Department --
Manipulation -- /
Manipulation of prices --
Manual -- 1- / -
/ 2-
Manual Labour --
Manual Section -- -
/
Manufactory -- /
Manufacturer --

Manufacturing Accounts --
Manufacturing operation --
Manufacturing Public Enterprises --
March Final Account -- -
March Final Schedule -- -

March Preliminary Account -- - f
March Supplementary adjustment -- -
March Supplementary schedule -- -
Margin of profit --
/
Margin, It leaves on --

Marginal assessee --
Marginal note --
Marginal rate --
Marginal relief --
Marine Insurance Charges --
Marine Insurance Fund --
Maritime Collector --
Market behaviour --
Market forward (Market future) --

Market potential --
Market practice --
Market price --
Market quotations --
Market Rate --
Market Value --
Market, Jobbing --
Market, spot --
Marketing Societies --
Marking & Sorting -- /
Marshalling (of Securities) -- ( )
Marshalling yard --
Master Card -- /
Matching grant -- /
/
/
Material Abstract -- /
Material Account --
Material fact --
Material management --
Materials in hand --

Mathematical Precision --

Matter is under consideration -- /
Matter of common interest --
Matter of fact, As --
Mature --
Maturity --
Mauritius - Rupee -- -
Maximum Benefit -- /
Maximum Pay --
Mean Capital at charge --
Meantime, In the -- /
Measurement Book -- -
Mechanics of market --
Medical Advice --
Medical attendance Bill --
Medical Attendance Rules --
Medical Authority --
Medical Board -- /
Medical Certificate -- / -

Medical Certificate of fitness -- -


Medical Certificate of sickness -- -
Medical Examination -- /
Medical Preparations --
Medium `A' -- ( )
Meeting, Extraordinary General --
Meeting, General --
Meeting, Ordinary General --
Member, Audit Board & Ex-Officio, Director of Commerical Audit -- /
/ f
Memoranda of Credits -- /
Memorandum and Articles of Associations -- Z
Memorandum of Reconciliation --
Memorandum of Association --
Menial Establishment --
Mentioned above -- / f
Mentioned therein -- f
Mercantile System of Accounting --
Mercerised --

Merchandise goods -- /
Merchandise Marks Act --
Merino -- /
Meritorious Service --
Mesh -- / / /
Messenger --
Mexico - Peso -- f-
Middle rate of exchange --
Middlings --
Military Pay Allowance --
Military Service --
Military Treasure Remittances --
Militia Accounts Section --
Minicoy light house --
Minimum Call pay --
Minimum Subscription -- f
Minimum Wages --
Ministrial Establishment --
Ministrial Govt Servant --

Ministry of Finance have accepted the mistake -- /


Minor Estimate --
Minority Capital Participation --
Mint par of exchange --
Mintage --
Minus Balance --
Minus Debit --
Minus Entry -- /
Minutes --
Minutes Book --
Misappropriation of Cash --
Miscellaneous Documents -- / /
Miscellaneous Expenditure --
Misclassification --
Miscount -- /
Misdemeanour --
Misinterpretation -- /
Misposting -- /
Mistake -- / / f

Mistake apparent from record -- f


Misuse --

Mixed shipment -- f
Mobile patrol parties -- -
Mobilization -- / /
Mode of Despatch -- /
Mode of Adjustment --
Modification of, In --
Modification of, In partial --
Modifications -- / /
Modus operandi --
Moiety -- -
Monetary Adjustments -- / / f
Monetary economy --
Monetary Grant -- /
Monetary Limit --
Monetary pressure --
Money at Call and Short Notice --
Money Back Policy with profits -- -

Money Bills --
Money Columns --
Money Cost of production --
Money flow --
Money in circulation --
Money stock --
Money wage rate --
Money, Appreciation of -- f
Money, Dear -- /
Money, efficiency of --
Money, unlimited Legal tender --
Monitoring --
Monitoring and information system --
Monopoly -- /
Monthly Abstract --
Moratorium -- /
More affluent sections of society --
More or less -- / :
Mortgage --

Mortgage Debenture --
Mortgage Deed --
Mortgage of Bond --
Mortgage Redemption Assurance policy without profits --
Mortgagee --
Mortgager --
Mortise --
Mortise-tenon -- -
Motion, Of his own --
Motor Car Advance --
Movement Register --
MRTP Act (Monopolies and Restrictive Trade Practices Act) --

Multiple Cost --
Multiplicity of exchange rates --
Multipoint Tax --
Municipal Taxes --
Muster Roll --
Mutation -- /
Mutatis Mutandis --

Mutual Agency --
Mutual Agreement -- /
Naked debenture (Simple debenture) --
Namely -- Z / /
Narcotics Commissioner -- Z /
Narrow area of demand --
National Council of Applied Economic Research --
National Debt --
National Defence Fund Section --
National Income --
National Insurance Scheme --
National Love and affection --
National Saving Certificates --
Native Place --
Natural, It is --
Nautical Ton --
Near-money --
Necessary steps should be taken -- Z
Needful, Do the -- Z

Needs close supervision -- /


Needs no comments --
Negative balances --
Negative posting -- /
Negative response --
Negotiable Instruments -- /
Negotiable Instruments Act -- /
Negotiated Contract -- /
Negotiated Price --
Negotiated rates --
Negotiated Sale --
Negotiation -- /
Negotiation of Bills -- /
Nepal - Rupee -- -
Net Adjustments --
Net Assets -- f
Net balance -- /

Net Differences --
Net Proceeds -- / /

Net Revenue Account -- / -


Net Total --
Net Total Income --
Net Weight --
Net Worth -- f
Netherland - Guilder -- -
Network of roads --
New Instruments of Service --
New Items of Expenditure --
New Premium -- /
New Premium Cash Register --
New Sevice --
Newly established --
Newly recruited staff was not geared up properly --

Newzealand - Dollar -- -
Next below Rule -- /
Next port of call --
Nick of time, At --

Nill and void -- / /


Nill assessment --
Nine --
Nineteen --
Ninety --
Ninety Eight --
Ninety Five --
Ninety Four --
Ninety Nine --
Ninety One --
Ninety Seven --
Ninety Six --
Ninety Three --
Ninety Two --
No Demand Certificate --
No effects --
No objection Certificate -- f
No Profit No Loss --
No reason of doubt --

No Whither --
Nominal audit --
Nominal Check --
Nominal inspection --
Nominal Ledger -- -
Nominal Penalty --
Nomination -- / /
Nomination Paper -- - /
Nominee -- ( ) /
Nominee Shareholding --
Non Availability of Funds --
Non Bank Treasury --
Non Civil Accounts Officer --
Non Commercial -- f
Non Commercial Autonomous Body -- f
Non Continuous Appointment --
Non Corporate Tax Payee -- /
Non duty Paid transport --
Non Effective Services --

Non exempted goods --


Non Government Works -- -
Non payment Certificate --
Non Pensionable --
Non Plan Expenditure -- /
Non project work -- /
Non Qualifying Service -- Z / Z
Non Recovery of Dues --
Non Recurring payment --
Non Resident --
Non Residential Buildings -- /
Non Saleable --
Non Selection post -- /
Non Statutory --
Non Voted --
Non-Acceptance --
Non-availability of requisite funds in time --
Non-clearance of suspense balances --
Non-clearing bank --

None of the anticipated benefits were realised --


Non-evacuee Property -- f
Non-Gazetted establishment Section --
Non-graduitous Coinage --
Non-interest bearing bond --
Non-judicial stamp paper --
Non-levy of excise duty being pointed out in audit --

Non-Ministrial -- /
Non-moving stores --
Non-Observance of Rules --
Non-Official member --
Non-transferable -- / /
Normal mode of transportation --
Norway - Kroner -- -
Nostro account --
Not exceeding -- / / ( )
Not exceeding -- / / ---
Not later than -- ---- / ---
Not less than --

Not more than --


Not Ordinarily resident --
Not otherwise specified -- f
Not withstanding the provision aforesaid -- Z /
Nota Bene -- /
Notary public -- / -
Notation -- /
Note, obliterated -- /
Noted with displeasure --
Notes Comments --
Notes kept under Guarantee --
Notice of Discharge -- /
Notice of Dishonour -- /
Notice-cum-explanation proforma --
Notification --
Noting Charges -- /
Notional --
Not-Negotiable --
Notwithstanding -- / / / /

Now and then -- -


Nuclear -- f
Nugatory Expenditure --
Number of objections raised in audit -- f
Numbering stamp -- /
Numerable -- /
Numerical Accounts -- /
Numismatic Value --
Oath of allegiance -- /
Object of Audit --
Objected -- f / f
Objection -- f
Objection Book -- f

Objection Book Advance -- f
Objection Statements -- f
Objectionable Consignment -- f
Objective -- /
Obligation -- /
Obligation shall become Void or inoperative -- f

Obligatorily returnable -- /
Obligatory Examination --
Observance of rule --
Observation -- / f
Obviate --
Obvious, It is --
Occasion arises, When --
Occupancy -- / /
Octroi Duty --
Odd-lot -- -
Of no avail -- /
Off day -- /
Off duty --
Offence --
Offender --
Office appliances --
Office establishment Section --
Office Expenses Accounts --
Office on cost -- /

Office premises Account --


Office premium --
Office, Acceptance of --
Official capacity, In --
Official Receiver -- /
Officiating Appointment --
Officiating promotion --
Officiating Service --
Off-take -- /
Old record Section -- f
Omnibus Transfer Entry Order --
On Account Bill --
On account of --
On account of incorrect assessment --
On account of incorrect charging --
On Account payment --
On behalf of --
On being pointed out by -- /
On board --

On Cost (over head cost) --


On Cost, Office Administration -- /
On Cost, Sales Distribution --
On Demand --
On Deputation --
On Duty --
On ground of --
On Line traffic --
On no account --
On or after the days --
On persual --
On premotional basis --
On probation -- /
On receipt of --
On the advice of --
On the average -- /
On the basis of total income --
On the conclusion -- /
On the contrary --

On the demands raised by the department --


On the face of it -- :
On the grounds that --
On the line of -- /
On the omission being pointed out in audit --
On the part of -- /
On the point of --
On these points -- /
One --
One Hundred --
Ongoing projects --
Onus of proof --
OPD(Outdoor patient department) -- /
OPEC (Organisation of petroleum Exporting countries) -- ( )
Open Delivery --
/
Open letter of credit --
Open Line --
Open Tender -- /
Opening entry -- f /

Operating Costs --
Operational efficiency -- /
Operational Works --
Option --
Optional --
Order of Appropriation --
Order upheld --
Order, Standing --
Orderly --
Orderly manner -- /
Ordinance --
Ordinary share -- /
Ore -- /
Organisation and Method --
Organisation and Method Section --

Origin of Exchange --
Original appropriation --
Original assessment --
Original Credit -- f /

Original Debit -- f /
Original demand --
Original Entries -- f /
Original Grant -- f

Original Works --
Originally envisaged -- f
Originating Accounts Office --
Originating Accounts Officer --
Originating factory --
Out age --
Out and out -- :
Out go -- /
Out lay -- / /
Out of Turn Allotment --
Out of Turn promotion --
Out of stock --
Out pass --
Out port customs --
Out Station -- /

Out Turn -- / /
Out Turn Accounts --
Out Turn Statt. of Manufacture --
Outgoing Objection Statement -- f / Z f
Output --
Outside audit Department --
Outstanding Balance -- /
Outstanding Debt -- /
Outstanding Expenses -- /
Outstanding Income --
Outstanding Liabilities -- /
Outstanding Liabilities for Expenses --
Outward Invoice --
Outward Journey -- /
Outward Register --
Outward Returns -- /
Outward Settlement Account --
Outward Traffic --
Over absorbed Overhead -- -

Over all Performance Audit -- /


Over capitalisation --
Over carried Cargo --
Over Charge Sheet -- /
Over Charges --
Over draft --
Over estimate -- /
Over head Charges or Over head Expenses -- /
Over head circuit --
Over head Efficiency Variance --
Over head line --
Over lapping Time-Scale -- /
Over payment -- /
Over Subscribed -- f
Over Time Allowance Bill --
Over Time Sheets -- /
Over Valuation --
Over writing --
Overaged locomotives --

Overall expenditure -- /
Overall review -- /

Overburden removal -- (
)
Overlapping of functions -- Z
Owing to --
Ownership -- / /

P-R
Pace -- / /
Pack Valuation --
Package deal --
Package policy -- /
Package programme -- /
Packing and Marking --
Packing List --
Paid Cheques --
Paid up Capital --
Pakistan - Rupee -- -
Paper Balance --
Paper Cutter --

Paper promotion --
Paper transaction --
Par --
Par stock --
Parallel Columns --
Parameters of I.S. specification -- /
Parent govt. --
Parent office --
Parity price --
Parliamentary Committee --
Part and parcel --
Partial Audit --
Partial modification of, In --
Partial Partition --
Participating preference-Share --
Participation bond (Profit sharing bond) -- /
Particular average -- /
Particulars --
Particulars, With full -- /

Partner --
Partner, incoming --
Partner, Outgoing -- Z
Partner's Advance --
Partner's Current Account --
Partner's Fixed Capital Account --
Partnership --
Partnership Accounts --
Partnership at will --
Parts, In several --
Passage Advance --
Passage Concessions --
Passage Money --
Passage Rebates --
Passage, Free -- :
Passed for Payment --
Passive deposit (Primary deposit) --
Pay --
Pay & Allowances --

Pay and Accounts Office (Audit) Section -- ( )


Pay Bill --
Pay Certificate --
Pay fixation --
Pay in slip Book -- /
Pay in-Slip --
Pay of rank --
Pay of appointment --
Pay order --
Pay roll --
Pay scale --
Pay self --
Pay sheet --
Pay slip --
Pay, Additional --
Pay, Advance of -- /
Pay, Basic --
Pay, Fixed --
Pay, Initial -- f

Pay, Officiating --
Pay, Overseas --
Pay, Personal --
Pay, Presumptive --
Pay, Special --
Pay, Substantive --
Payable --
Payable to --
Payee -- /
Payees stamped receipt --
Paying department --
Paying in book --
Paying officer --
Paying schedule --
Paying side --
Paying voucher --
Payment -- /
Payment in kind -- /
Payment in to treasury --

Payment order --
Peak period of production --
Pecuniary liability --
Peg point --
Pegged price --
Penal Interest --
Penal Rate --
Penal Rent --
Penalty --
Penalty proceedings --
Pendency of income tax assessments --
Pending -- / Z
Pending decision in the matter --
Pending finalisation -- f
Pension --
Pension audit Section --
Pension Card --
Pension entitlement Section --
Pension Fund --

Pension Insurance Fund Section --


Pension Payment Order --
Pension verification Report Section --
Pension, Additional --
Pension, Anticipatory --
Pension, Compensation --
Pension, Disability --
Pension, Extra-ordinary --
Pension, Family --
Pension, Inferior --
Pension, Invalid --
Pension, Retiring -- f
Pension, Special Additional --
Pension, Superannuation -- f
Pension, Superior --
Pension, wound and other Extra ordinary --
Pension, Wound Injury --
Pensionable -- /
Pensionable Pay -- /

Pensionable Service -- /
Pensionary Charges --
Pensionary Contribution --
Pensionary Status --
Pensioner -- /
Penultimate -- f /
Peon --
Per bearer -- /
Per Capita --
Per Contra -- /
Percentage Check --
Percentage Rates --
Percentage Recoveries --
Perennial industry --
Performance budgeting --
Performance rating --
Performance report -- /
Periodical Adjustment --
Periodical charges Register --

Periodical increment Certificate -- f -


Periodical Inspection --
Periodical Report --
Periodical Return --
Periodical Valuation Method --
Periodical Verification --
Peripheral device --
Perishable goods -- /
Perjury -- /
Permanent Account Number --
Permissible quantity permit --
Perpetual -- /
Perpetual annuity -- f
Perpetual Inventory System --
Perpetual Ledger or Loose Leaf Ledger --
Perquisites -- /
Persona grata -- / f
Personal Advances --
Personal Assistant --

Personal Claims --
Personal Deposit Account --
Personal Deposits --
Personal effect -- /
Personal Liability --
Persona-non-grata -- f /
Personnel -- /
Perspective, In proper --
Petition --
Petitioning Creditor -- Z
Petties --
Petty & Other Works -- -
Petty Cash Expenditure -- /
Petty Cash Receipts -- /
Petty Objections -- - f
Pharmacopoeia --
Phillipines - Peso -- -
Physical Control procedure --
Physical division of property -- f

Physical examination --
Physical progress --
Physical Verification --
Physical verification of cash at the treasury --
Physical verification of Imprest cash --
Physical verification of store --
Pick out -- /
Piece and bonus plan --
Piece meal clearance -- :
Piece Meal Goods -- / -
Piece Work --
Piece Work Record -- f
Piece Worker -- /
Pilferage -- - /
Pilot Scheme -- / Z
Pit head --
Plan --
Plan Expenditure --
Plan, According to --

Planning and execution --


Plant & Equipment --
Plant & Machinery Account --
Plea is not tenable --
Pleading guilty --
Pledge --
Plugging loop holes -- /
Plus Amendment Minus Amendments -- / / -
Plus and Minus Entries -- / -
Plus and Minus Memoranda -- / -
Point raised --
Points of interest --
Poland - Zloty -- -
Policy Loan Ledger --
Policy of Survivorship Assurance --
Policy, Size of --
Policyholders Council --
Polyster blended yarn -- f
Poppy Capsules --

Poppy head --
Port Shipment --
Port trust -- /
Port Trust Bonds -- /
Portable Weighing Macine --
Porterage -- /
Portugal - Escudo --
-
Possibilities of abuse --

Post --
Post Audit --
Post Audit Voucher --
Post Bill --
Post Dated --
Post Office Certificate --
Post Review -- -
Post, Adhoc --
Post, ex-cadre --
Post, Gazetted --
Post, Isolated --

Post, Officiating --
Post, Permanent --
Post, Permanent Pensionable --
Post, Selection -- /
Post, shadow --
Post, Substantive --
Post, Supernumerary --
Post, Temporary --
Post, Tenure --
Post, Vacant --
Postage Account --
Postage Stamp --
Postal Certificate --
Postal Insurance Fund --
Postal Insurance premium -- /
Postal Life Insurance policy --
Posting -- / /
Posting & Transfer order --
Posting Procedure --

Post-obit bond --
Posts & Telegraphs Account -- -
Posts held in abeyance -- /
Potential tax effet --
Potential Value --
Pouch -- /
Power driven pumps --
Power of Attorney -- /
Practice, In --
Practices and usages --
Pre-Audit -- -
Pre-Audit Cheques -- -
Pre-Audit pay Deptt. -- -
Pre-Audit payments -- -
Pre-Audit System -- -
Pre-Audit Voucher -- -
Precautionary measures -- / Z
Preceding Financial Year --
Preceding Rule --

Predecessor -- /
Pre-determined Cost -- -
Preference Share --
Preference share, Guaranteed --
Preference share, Irredeemable --
Preference share, participating --
Preference share, Redeemable --
Preference shareholder -- f
Preferential creditor --
Preferential rate of duty --
Prefix --
Preheating --
Pre-inspection -- -
Preliminary examination -- f /
Preliminary Expenses -- f
Preliminary Inward Account -- f
Preliminary Report -- f
Premature condemnation --
Premises --

Premium -- /
Premium Income -- /
Premium on Debenture -- /

Premium on Share -- /
Prepaid --
Prepaid expenses --
Prepared and preserved Food --
Pre-partition claims --
Pre-receipted Bill --
Prescribed Form --
Preservation of Records -- f
Preshipment Inspection -- /
Presumably -- : / :
Presumed total loss --
Presumption is correct --
Prevailing Market Rate --
Prevailing rate --
Prevarication --
Preventing of Smuggling -- /
Preventive Intelligence work --
Previous and later references -- Z / Z /

Previous year --
Prevision -- /
Price control --
Price List --
Price Negotiation --
Price variation -- -
Price variation clause -- -
Priced Ledgers --
Pricing of Material --
Prima Facie -- / :
Primage & Average accustomed clause --
Primary Receipt --
Primary Unit of Appropriation --
Prime Charge upon Compensation --
Prime Entry -- f /
Primer --
Principal Audit Officer --
Principal Auditor --
Principal Commodities --
Principal value --
Principle, In -- :

Printing and binding Section --



Priority Grading --
Priority industry --
Priority Rating --
Private company --
Private Contract -- / - /
Privileged person --
Privileged rate --
Probable Suspects --
Probation --
Probationary period -- /
Probationer --
Procedural Irregularity --
Procedural matters --
Procedural Rule --
Proceedings -- / Z
Proceeds -- /
Process cost --
Processed fabrics -- /
Processing factory --
Processing of goods --

Procurement was excessive resulting in surplus and idling of Rolling Stock --


f
Product substitute -- -
Production Account --
Production loss --
Productive Works -- -
Productivity Tests --
Product-wise analysis -- -
Profession -- f
Profession Auditors --
Professional Curers -- ( )
Professional Valuation -- -
Profit and gains of Business or profession -- f f
Profit available for dividends --
Profit Post incorporation --
Profit prior to incorporation --
Profit Sharing Ratio -- -
/
Profit, Certificates of -- -
Profit, Net --
Profiteering --
Proforma adjustment --
Proforma basis --

Proforma Invoice Price --


Progress chart --
Progress Register --
Progress Report --
Progressive Account -- /
Progressive Expenditure -- /
Progressive outgoing --
Progressive Tax -- /
Prohibited and Restricted goods --
Prohibited areas --
Project --
Project Estimate --
Projects & Resident Audit Section -- -

Promisory Note -- / / /
Promoters -- /
Promotion -- /
Promotion Post -- /
Promotion Profits --
Proof exportation --
Proof set of Coins --

Propensity to invest -- f

Proprietary right -- -
Propriety Audit Section --
Propriety cum-Efficiency Audit --
Prorata share --
Pros and cons -- / - /
Prosecution -- f
Prospects of recovery are bleak --
Prospectus -- / /
Pro-tempore appointment --
Provident Fund -- /
Provident fund Section --
Provident Investment --
Provision for Discount --
Provision for Doubtful Debt --
Provision of Act --
Provision of funds --
Provisional Assessment -- f
Provisional Payments -- f
Proviso -- /
Pseudonym --
Public Accounts Committee --

Public Accounts Committee's Report --


Public Auction --
Public Body --
Public Borrowing -- /
Public Concern -- /
Public Debt Office --
Public Expense --
Public Finance --
Public Fund --
Public holiday --
Public interest --
Public Money -- /
Public Sector --
Public Work Accounts --
Public Work Advances --
Public Work Deposits --
Public Works --
Public Works Division --
Public Works Expenditure --
Public Works Receipts --
Public Works Remittance --

Published Accounts --
Punctuality -- /
Purchase -- /
Purchase Acquisition of stores --
Purchase Book -- /
Purchase Control --
Purchase Journal --
Purchase Ledger Bought Ledger, Creditor's Ledger -- / /
Purchase, Forward --
Purchase, Out standing --
Purifier --
Purlieu -- /
Purpose of journey --
Pursuance of, In --
Purview --
Put right --
Put up --
Quadruplicate --
Qualification share -- Z
Qualified -- Z /
Qualified certificate --

Qualified ownership --
Qualifying expenditure -- Z
Qualifying Service -- Z /
Qualitative methods of Credit Control --
Qualitative requirement --
Qualitative Test --
Quality Certificate --
/

Quality control --

Quality product -- f
Quantitative limits -- /
Quantity Accounts --
Quantum --
Quarantine --
Quarter Average pay --
Quarterage --

Quarterly Report -- /
Quarterly Trade Accounts -- /
Quarternary alloy coins --
Quashed -- f /
Quasi-commercial basis -- / f
Quasi-Commercial undertaking -- / f

Quasi-Commodity --
Quasi-judicial Function -- -
Quasi-monopoly --
Quasi-partner --
Quasi-permanent --
Quay --
Query -- -
Question of law --
Quick Transport Service -- / /
Quid -- / ( ) / / /
Quid Novo --
Quid Pro Quo -- /
Quinquennial -- f / f
Quo Jure --
Quo Warranto -- -

Quotation -- / /
Quote -- / /
Quotient -- /
Rags -- / /
Raid -- (- ) (- )
Rail Fracture --

Railway Administration --
Railway audit Section --
Railway board --
Railway Central --
Railway credit Note -- /
Railway fund --
Railway pass --
Railway Production unit --
Railway receipt --
Railway reservation --
Railway risk -- /
Railway warrant -- /
Railway, Eastern --
Railway, Ministry of --
Railway, North East Frontier -- Z
Railway, North Eastern -- Z
Railway, Northern --
Railway, Southern --
Railway, Western --
Raised blankets --
Raising of demand --

Rate -- / /
Rate capacity --
Rate card -- / /
Rate concessional --
Rate contract -- /
Rate list --
Rate of exchange --
Rate of cost --
Rate payer --
Rate, Contract Price --
Rate, Differential --
Rate, preferential --
Rateable value --
Rated capacity --
Rates and Taxes --
Ratification --
/
Rating -- /
Ratio, Liquidity --
Rational choice -- /
Rational decision --
Rationalisation -- -

Rationing of credit --
Raw tobacco --
Rayon and art silk --
Rayon and Synthetic -- f
Reaches --
Re-adjudication cases -- :
Ready cash --
Real Property -- f
Realisable Value -- /
Re-appointment -- Z
Re-appropriation -- Z
Reasons to believe --
Re-assessed -- Z
Rebate -- / /
Recalcitrant debtor --
/
Recapitalisation --
:
Recapitulation Statement -- / -
Receipt -- / / /
Receipt Audit Section --
Receipt book --
Receipt certificate --

Receipt clerk -- /
Receipt register --
Receipt side --
Receipt voucher --
Receipted challan --
Receipts and Disbursement --
Receipts and issue --
Receipts and Issues Section --

Receipts and recoveries on Capital Accounts --
Received Waste Book --
Receiver -- / /
Receiving Accounts circle --
Receptionist --
Recession -- /
Rechecking --
/
:
Recognised Provident Fund --
Recoinage -- :
Reconcile -- /
Reconcile the discrepancy --
Reconciliation -- /
Reconciliation Statement --

Recondition --

Reconsideration, On -- :
Record -- / f
Record Keeper -- f
Record of service -- f
Record room -- f
Record Section -- f

Record Sorter --
Recoupment --
Recoupment of imprest --
Recourse --
Recoverable -- /
Recoverable payment --
Recoveries --
Recoveries at the instance of audit --
Recoveries of service payments --
Recoveries of advances -- /
Recoveries of expenditure --
Recovery of losses --
Recovery Officer --
Recovery proceeding --

Recovery Schedules --

Recruitment --
Rectification --
Rectification entries -- /
Rectification of errors -- /
Rectification of mis-classifications --
Rectification of mistakes --

Rection --
Recto --
Recurring expenditure --
Red area (concentrated tobacco area) -- ( )
Red Ink Interest --
Redemption -- /
Redemption charge --
Redemption fees --
Re-distribution of charge -- /

Reduction of capital --
Reference number -- Z
Refined diesel Oil and vaporising Oils --
Refund Lists --
Refund of lapses --

Refund of revenue -- -
Refund voucher -- /
Refund Warrant -- /
Refunds -- /
Refute --
Register of Contracts --
Register of land charges --
Register of members --
Register of mortgages --
Register of permanent advances --
Register of special charges --
Register of works --
Register of stock --
Registered Firm --
Registrar -- /
Registration -- / /
Registration fees -- /
Regular assessment --
Regular Supply --
Regularisation --
Regulate -- /

Regulations --
Regulatory duty --
Reimbursement --
Rejoinder --
Relaxation in specification --
Relaxation of Rules -- /
Relevant previous year --

Relief Works --
Relieved officer --
Relieving officer --
Remark -- /
Remedial --
Remedial action --
Remission of dues -- / /
Remission of interest -- /
Remission of revenue -- /
Remittance --
Remittance advice --
Remittance business --
Remittance check register --
Remittance Head --

Remittance in transit --
Remittance in transit account --
Remittance into treasury --
Remittance Section --
Remnant Sample --
Remodelling of yard -- Z
Remonetization --


Remuneration -- /
Remuneration to Auditors -- /
Renewal -- /
Renewal of bill -- /
Renewal premium cash register --
Rent --
Rent account --
Rent free accommodation -- :
Rent free quarter -- :
Rent roll --
Rental Value -- / / /
Reopening of assessment -- :
Reorganisation (of capital) -- ( )
Repairs --

Repairs and renewals account --


Reparation claim -- -
Repatriate concession --
Repayable Deposit balances --
Repayment -- / /
Repayment of Loans Advances -- Z
Repeal -- /
Repeal of rules --
Replacement cost --
Replenishment -- :
Reply is silent on the practice being contrary to the law under Customs Act --

Reply to, In --
Report -- /
Report Section --
Report, clean --
Report, qualified --
Reporting Authority --
Representation received --
Repudiation of contract --
Repugnant -- /
Requisition -- /

Requital -- / /
Resale notice -- : /
Rescheduling --
Rescind -- / /
Rescind the contract -- / /
Rescue, Come to -- /
Reservation --
Reservation of vacancies -- /
Reserve --
Reserve and adjustment --
Reserve Bank Deposits --
Reserve by Bank of India Remittances --
Reserve capital --
Reserve for discount on creditor --
Reserve for Discount on Debtors --
Reserve for doubtful debts --
Reserve for repairs renewal --
Reserve limit of stock --
Reserve, General --
Reserve, Secret -- /
Reserve, specific --

Reseve Account --
Reshipment -- : / Z
Residence --
Resident Concurrent Audit Officer --
Resident Ordinary resident --
Resident Tax Payer --
Residential Building -- /
Residual products --
Residual value or scrap value --
Residuary Legatee --
Residue --
Resolution --
Resources --
Respondents -- Z
Responding Adjustment --
Responding credit --
Responding debit --
Responding Entry -- /
Responsibility, legal -- /
Restoration of lines --
Restraint, Acted with --

Restricted drugs -- /
Resultant products --
Resulted in extra benefit to the Contractor --
Resulted in loss of potential revenue --
Resulting balance --
Resulting in belying of expectations --
Resulting Trust --
Results of Audit --
Retail price -- /
Retail Shop --
/

Retail trade -- /
Retention --
Retention Money --
Retirement -- f / f
Retirement annuities -- f / f f
Retiring bill under discount --

Retrenchment slip -- /
Retrenchments -- /
Retrocession -- : Z
Retrospective effect --
Retrospective effect, With -- /

Retrospective sanction -- /
Return Journey --
Return journey ticket --
Return of Income --
Return Warrants -- /
Return, Monthly --
Return, Sales --
Returns -- /
Revalidation --
Revaluation -- :
Revaluation Account -- :
Revenue -- /
Revenue advances --
Revenue and capital expenditures -- /
Revenue and service heads --
Revenue and service transactions --
Revenue audit Section --
Revenue deficit --
Revenue involved -- Z /
Revenue potential --
Revenue Receipts --

Revenue reserve -- /
Revenue stamp --
Revenue surplus --
Reversion -- /
Reversionary life interest --
Revet --
Review -- /
Review note -- /
Review of balance --
Review of consolidated abstract --
Review Section --
Review, The year under --
Reviewing officers -- /
Revised assessment --
Revised Estimates --
/

Revising or Appellate Authority --

Revision of pay Scales --
Revision order --
Revision petition --
Revive --
Revocable transfer --

Revoke --
Revolving Credit --
Ringing out --
Risk of capture clause --
Road bridge -- -
Road Mileage --
Road overbridge --

Road under bridge --

Roll -- / /
Roll, character --
Rolling stock --
Roster --
Rough copy --
Rounding off --
Round-the-clock -- Z /
Routine check -- / f
Routine manner, In --
Routine nature --
Routine Section --
Routing of traffic -- /
Royalty --

Rudiment -- f
Rule in force -- /
Rule Making control -- /
Rule of law -- -
Rule of proportions -- -
Rules -- /
Rules & regulations --
Rules for professional property --
Rules of business --
Ruling -- /
Ruling gradient -- /
Rumania - Leu -- -
Rummaging and Intelligence -- /
Run short --
Running account bill --
Running Allowance --
Running contract -- /
Running cost --
Running powers --
Running summary of facts --
Run-of-The-Mill -- /

Runway -- /
Rural Income --
Rush -- / - /
Rush of expenditure --
Rust -- /
Rut

S-Z
S.A.S. Apprentice --
S.A.S. Accountant --
S.A.S. Accountant on probation --
S.A.S. Superintendent --
Sabotage -- /
Safe and sound --
Safe custody -- f
Safety -- /
Sagging -- /
Sailing vessel --
Salary --
Salary audit register --
Salary check register --

Sale & Disposal of stores --


Sale by Private Treaty --
Sale deed -- - /
Sale proceeds -- /
Sale value -- /
Sales control --
Sales Journal -- / -
Sales ledger control account -- -
Sales ledger or Sold ledger --
Sales on return basis -- /
Sales realisation --
Sales returns books --
Sales summary --
Sales tax --
Sales tax officer --
Sales, Forward -- /
Sales-man --
Salesman ship --
Salient point --

Saline substance --
Salvage -- -
Salvaged and scrap -- /
Salved value -- f
Same time scale --
Sample --
Sanction -- / /
Sanctiond pay --
Sanctioned scale of pay --
Sanctioning Authority --
Sanctioning order -- - /
Satisfied, Conditions are --
Saudi Arabia - Rial -- -
Save as otherwise prescribed -- /
Save our Souls (S.O.S.) message --
Saving --
Saving Bank Account -- /
Saving was mainly due to restrictions imposed on creation/non-filing of vacant posts -- :

/
Saving, small -- /

Scale audit --
Scale audit register --
Scale check --
Scale of pay --
Scale register --
Schedule --
Schedule date --
Schedule docket --
Schedule of payments --
Schedule of rates --
Schedule of receipts -- -
Schedule of refunds of revenue --
Schedule of rents of land building --
Schedule of debits of stock --
Schedule of demands --
Schedule of works expenditure --
Schedule, Time --

Scheduled price --
Schedules of debits & credits --

Scholarship bill -- f
Scope, Considerable --

Scrap material --
Scrap value --
Scrip --
Scrip dividend --
Scrips in stock exchange -- f /
Scrutiny -- /
Sea customs Act -- /
Sealed tender -- /
Search Seizure -- f
Seasonal establishment --
Seasonal Stringency --
Seavenger --
Seaworthiness --
Secretariat -- /
Secretary to the Comptroller & Auditor General -- -
Secreted goods -- /
Section -- / /

Section Officer --
Sectional balancing --
Sectional balancing system --
Sectional Carriage --
Sectional note book --

Secular Average -- Z
Secured advance --
Secured loans -- /
Securities -- /
Securities Contracts (Regulation) Act -- ( )
Securities deposit account --
Securities Register -- /
Securities, Giltedged -- /
Security bond -- - /
Security deposit --
Seizure -- f
Seizure of goods -- f
Selection Control --
Selection grade -- /

Selection Grade Auditor --


Selection Grade Clerk --
Selection Grade Daftry --
Selection Grade Lower Division Clerk --
Selection Grade Sorter --
Selection of vouchers --
Self acquired property -- f
Self assessment -- :
Self balancing ledger -- -
Self liquidating advance --
Self Occupied property -- f
Self propelled --
Self removal procedure --
Self sustaining economy -- Z
Self sustaining growth -- :
Seller --
Selling expenses --
Selling price --
Semaphore --

Senior Auditor --
Senior Deputy Accountant General --
Senior Deputy Director of Audits (Defence Services) -- - - ( )
Senior Gestetner Operator --
Seniority -- /
Seniority list --
Sensitive goods of diverse nature --
Service --
Service book -- /
Service card --
Service charge -- /
Service code -- /
Service department --
Service payments --
Service personnel --
Service postage stamp --
Service roll --
Service rules --
Service sheet --

Service stamp --
Serviceable material --
Services (N.E.M.) Provident --
Services, Essential --
Services, Subordinate --
Servicing of debt --
Set aside -- /
Set back -- /
Set off -- /
Set out --
Set up -- /
Settlement -- /
Settlement account Section --
Settling carrier --
Seven --
Seventeen --
Seventy --
Seventy Eight --
Seventy Five --

Seventy Four --
Seventy Nine --
Seventy One --
Seventy Seven --
Seventy Six --
Seventy Three --
Seventy Two --
Severally, Jointly and --
-

Shadow money --

Shadow price --
Sham Transaction --
Share --
Share application allotment register --
Share capital --
Share capital audit --

Share certificate --
Share certificate audit --
Share distribution list --
Shares, Deferred --

Shares, Equity -- f
Shares, Forteiture of --
Shares, Ordinary --
Shares, Participating preference -- /
Shares, Preference -- /
Shares, Redeemable preference -- /
Shares, Splitting of --
Shares, Sub-division of --
Shars, Surrender of --
Shelf life --
Shipper --
Shipping Bill -- /
Shipping Business --
Shipping day --
Shipping Value --
Short bill -- /
Short bills books -- /
Short demand of tax --
Short levy of tax --

Short loans fund --


Short money --
Short term capital --
Short term capital asset -- f
Short term capital gain -- f
Short Term credit -- /
Shortage & Breakage -- -
Short-shipment --
Show Cause memo --
Show Cause notice --
Shrink Proof --
Shunting -- /
Shunting neck --
Shut for Dividend --
Shut out Cargo --
Shut out or retained goods --
Siding charges --
Sight rate --
Significant excess accrued in the following heads of accounts --


Signs of use --
Simplified procedure --
Simplified scale register --
Simultaneous action -- Z
Since its inception --
Since then --
Sine die --
Sine qua non -- /
Singapore - Dollar -- -
Single costing or output costing -- /
Single entry --
Single entry system --
Single points Tax --
Single tender -- /
Six --
Sixteen -- +B5452
Sixty --
Sixty Eight --

Sixty Five --
Sixty Four --
Sixty Nine --
Sixty One --
Sixty Seven --
Sixty Six --
Sixty Three --
Sixty Two --
Size of Policy --
Slab system of taxation --
Slabs of Income --
Slagging --
Slate --
Sleeper birth --
Sleeping service -- - /
Slip -- /
Slip cash book --
Slip day book --
Slip ledger --

Slow moving stores --


Small cause courts --
Small coin depot --
Small Ticket item --
Smoking Mixture -- /
So far as --
So far as may be --
So far as possible -- /
So far as practicable -- /
So far as repeated auctions of the goods are concerned -- -
So long as --
Socialistic pattern --
Soft Currency Area --
Soiled notes --
Sole --
Sole consideration --
Solvency -- /
Solvent Oil --
Some instances are discussed in detail --

Some of the factors which contributed to the delay as indentified in the test check are --
/

Some of the important irregularities noticed in audit are given in the following paragraphs categorised as
follows --

Sorter --
Sound principles --
South Africa - Rand -- -
Spain - Peseta -- -
Sparse growing area -- /
Special accommodation Loan --
Special aunit --
Special bill --
Special casual leave -- f
Special charges --
Special period --
Special points --
Special Recovery Register --
Special Sheet --
Special surcharge --
Specific Ientification Method --

Specific provision -- / /
Specific rate --
Specific-cum-Advalorem --
Specimen --
Specimen signatures --
Speculation loss --
Speficifications --
Sphere of duty --
Sphere of duty -- -
Spiral of wages prices -- - / f
Spiral rise -- f
Spirit Denaturation Act -- f
Spirit of rules --
Spirituous potable -- f /
Splitting of supply orders --
Spot buying rate --
Spot selling rate --
Spouse -- / /
Spurt in prices --

Square deal --
Sri Lanka - Rupee -- -
Stabling of Train --
Stacking area --
Staff benefit fund --
Staff Car Driver --
Stagging -- -
Stamp paper --
Stamped Receipt -- / f
Stand for -- / /
Standard cost --
Standard forms --
Standard quality --
/
Standard rate --
Standard rent --
Standardisation of products --
Standards of financial propriety --
Standing finance committee --
Standing guard file -- /

Standing Instruction --
Standing order --
Standing order book --

Start with, To --
Starter signal --
Starting date --
State taxation --
State treasury --
Statement -- /
Statement of affairs and balance sheet --
Statement of affairs in bankruptcy --
Statement of affairs in liquidation --
Statement of claim --
Statement of disbursers' account --
Statement of dividend in bankruptcy --
Statement of facts --
Statement of lapsed deposits --
Statement of service --
Statements in lieu of prospectus --

Statements nominal (or authorised capital) --


Station accounts --
Statistical books --
Statistical data --
Statistics -- f /
Status -- / /
Status-quo --
Statute -- /
Statutory -- /
Statutory book --

Statutory corporation --
Statutory deduction --
Statutory duties --
Statutory functions --
Statutory meetings --
Statutory obligation --
Statutory orders --
Statutory report --
Statutory responsibility --

Statutory rule --
Statutory statement --
Steam Coal --
Steam Cone --
Stenographer -- /
Steno-typist -- -
Sterling -- /
Sterling transactions --
Stipulated -- /
Stipulated damages -- Z
Stipulated date --
Stipulated date of completion -- / /
Stipulated in the schedule -- /
Z
Stipulated, As -- / Z
Stipulation as to time -- /
Stock -- /
Stock appreciation -- f / f
Stock Closing -- f / / f
Stock exchange --

Stock holder --
Stock in process -- /
Stock in trade -- / / /
Stock issues --
Stock position -- /
Stock purchase register -- /
Stock rate --
Stock receipts -- /
Stock taking -- /
Stock unified --
Stock valuation -- /
Stock verification -- / /
Stock Warrant --
Stock, Guaranteed --
Stock, Opening -- f /
Stockist --
Stop indicator --
Stop loss price --
Storage Butteries -- /

Storage capacity -- /
Storage Chamber --
Storage charges --
Storage rate --
Storage space --
Storage tank --
Store delivery Van --
Store Record Card -- f
Store Room --
Stores -- /
Stores audit Section --
Stores holdings -- / f
Stores issued book -- /
Stores received book -- /
Stream-lined Engine --
Street delivery --
/
Strong Room -- /
Structure --
Sub-assembly -- - /

Sub-auditor --
Sub-contract -- /
Sub-division of shares --
Subdued light --
Subject to the terms therof -- Z
Subject to verification -- /
Subjudice --
Subjudice cases --
Sub-lease --
Sub-let --
Sub-manufacturing account --
Subrogation -- /
Subscriber -- f
Subscription -- f
Subsequent action -- Z / Z
Subsidiary Cash book --
Subsidiary company --
Subsidiary Leave Account --
Subsidiary Returns --

Subsidiary, summary --
Subsidy --
Subsistance allowance --
Subsistance grant --
Sub-standard --
Sub-standard work --
Substantial Irregularity -- f /
Sub-treasury -- -
Subvention --
Sub-voucher -- / -
Sub-way -- /
Sub-work --
Succeeding year -- /
Succession --
Succession certificate --
Succession to property -- f
Such as that -- /
Sucrose Content of sugar --
Sufficient Cause --

Sufficient ground --
Suffix -- /
Sugar, Undertermined --
Suit notice --
Suitable action -- Z
Sum and substance --
Summarised position of actual expenditure against grants/appropriation -- /

Summarised statement --
Summary adjudication --
Summary assessment --
Summary of balances --
Summary share capital -- -
Sundry creditors --
Sundry debtors --
Sundry dues --
Sundry expense -- /
Sundry heads --
Sundry payments --

Sundry receipts --
Sundry rules --
Sundry rulings --
Suo Motu -- /
Suo-Motu Refund --
Super profits --
Superfine --
Superintendent --
Superior Civil Service Rules --
Superior service --
Superscribe -- /
Supersession -- /
Super-Tax --
Supervision charges --
Supervision liquidation --
Supervisor --
Supervisory charge --
Supplementary debits -- /
Supplementary grant --

Supplementary or test audit --


Supplementary rules --
Supplier --
Supplier's account -- -
Supplier's ledger or purchases ledger -- - /
Supplies and disposal --
Supply --
Supply of goods --
Support of, In --
Supporting Schedules --
Supporting vouchers --
Supreme Court --
Supression of, In --
Surcharge --
Surety -- /
Surety bond -- / -
Surplus -- /
Surplus Budget -- /
Surplus materials --

Surplus or deficit --
Surplus profits -- /
Surplus stores --
Surprise inspection -- / f
Surprise visit -- f
Surrender of savings -- -
Surrender orders --
Surrender value --
Surrendered amount --
Surrenders --
Surrenders within the Grant --
Sur-tax --
Surveillance --
Suspended lien -- f /
Suspense gear --
Suspense heads --
Suspense items --
Suspense slip --
Suspension -- /

Suspension Bearing --
Sweated labour -- /
Sweden - Kroner -- -
Sweeper -- / /
Switch Over --
Switzerland - Franc -- -
Symposium -- /
Synchronised Searches --
Synoptic statement --
Synthetic Staple fibre -- f /
Syria - Pound -- -
System of accounts --
Tablet -- / / / /
Taboo -- /
Tabular purchases book --
Tabular sales book --
Tabulated --
Taffeta --
Tail end --

Tailor made --
Taiwan - New Tai Dollar -- -
Takavi works --
Take effect -- /
Take exception -- f
Take for granted -- /
Take place -- /
Take stock of the situation --
Take up -- / / /
Take up bill -- -
Taking over charge --
Tank staging --
Tannery --
Tanzania - Shilling -- -
Tare -- / / /
Target to complete --
Targetted production --
Tariff -- /
Tariff item --

Task oriented basic training -- f


Tax --
Tax burden --
Tax clearance certificate --
Tax concession --
Tax credit certificate --
Tax deducted at source -- +B5593
Tax free --
Tax holiday -- /
Tax holiday relief -- -
Tax payer --
Tax recovery official --
Tax relief -- -
Tax Transfer structure --
Taxable -- /
Taxable income --
Taxation --
Taxing Authorities --
Tea chests --

Technical administration Section --


Technical advice --
Technical estimate --
Technical meaning -- / /
Technical sanction -- /
Techno-economic Study -- -
Telecommunication --
Telegraph Mast -- -
Telegraphic intimation --
Telegraphic transfers --
Telephone Operator --
Ten --
Tenancy -- / /
Tenant -- /
Tender fee -- /
Tender money -- - /
Tender rate -- /
Tenuous -- / /
Tenure of land --

Tenure of work --
Term -- /
Term of ofice --
Terminable -- /
Terminal charges --
Terminal costs -- / :
Terminal detentions --
Terminal tax --
Terminating station --
Termination -- /
Termination indicator --
Termination notice -- /
Termination of appointment -- -
Termination of service -- -
Terms & conditions --
Terms and conditions stipulated in the contract --
Terms of service -- /
Terms of contract -- /
Terms of delivery --

Terms of reference --
Territorial & political pension --
Test audit --
Test audit Section --
Test certificate --
Test charges -- /
Test check --
Test checking of books --
Test report --
Testamentary --
Testator --
Thailand - Baht -- -
That is -- Z
That is to say -- Z
The appraisal undertaken by Audit Board --
The following interesting points have emerged --
The following points arise in this case --
The following points need consideration --
The matter has since been resolved -- /

The performance exceeded the target --


The slow progress of work was attributed to --
The trend of performance so far indicates -- f
The work was released for execution --
Then and there --
Therein, Mentioned -- f
Thirteen --
Thirty --
Thirty Four --
Thirty Eight --
Thirty Five --
Thirty Nine --
Thirty One --
Thirty Seven --
Thirty Six --
Thirty Three --
Thirty Two --
This is indicative of in-adequate and ineffective planning --

This led to short computation of tax --

This resulted in an extra expenditure of -- --


Though period of...years has elapsed -- -

Three --
Through booking --
Through carriage --
Through rate -- /
Tied Loan --
Tight money -- / /
Z /
Till further orders --
Till money (Chest, money) --
Timber Top opening --
Time and again -- -
Time and cost over runs --
Time barred claim --
Time barred premises --
Time keeper -- /
Time limit --
Time off --
Time on --

Time rate system -- /


Time scale --
Time scale of pay -- -
Title deeds -- - /
To --
To accord priority --
To and fro -- -
To conform to Specification by Indian Standards --
To effect working adversely --
To exercise the administrative and financial powers --
To extent anticipated --
To find ways and means --
To foot the extra cost --
To give commercial bias to mineral exploration -- f
To have key role --
To initiate action -- Z
To Levy --
To observe utmost economy --
To obviate idle time -- f

To resort to --
To supply according to Schedule --
To take remedial action to avoid recurrence of such cases --
f
Z
To the contrary -- /
To the extent --
To the miximum extent possible -- /
To the point --
To the prescribed extent -- /
To write back --
To write down --
To write off -- /
Tobacco Dust, Rawa -- /
Token Grant --
Toll -- / /
Tools and plant --
Total -- / /
Total adhesion --
Total amount collected during the year and the corresponding percentages --

Total world income --


Tour diary --
Tour programme --
Tour report --
Tourist baggage Rules --
Track circuit -- /
Track renewals -- /
Traction --
Trade agreement -- /
Trade allowance --
Trade charges account -- /
Trade discount --
Trade expenses account --
Trade ledger --
Trade marks --
Trade name --
Trade practice -- / /
Trade Samples --
Trading account, Comparative --

Trading and Manufacturing account --


Trading liability --
Traffic audit Section --
Trafficker --
Trafficking in import Licences --
Trailing bogie --
Training Reserve --
Training Section --
Transaction -- - / /
Transfer -- / /
Transfer adjustment --
Transfer book --
Transfer credit -- /
Transfer debit -- /
Transfer deed --
Transfer entry -- /
Transfer entry book --

Transfer fees -- /
Transfer journal -- /

Transfer ledger abstract --


Transfer memorandum --
Transfer of charge --
Transfer order --
Transfer transactions --
Transhipment --
Transient goods --
Transit duty --
Transit period -- /
Transit Register --
Transit, in --
Transitional period -- / :
Transmission --
Transmission charge -- /
Transport audit Section --
Travelling allowance bill --
Travelling expenses --
Travelling expenses account --
Treasury --

Treasury accounts --
Treasury accounts Section --
Treasury audit deptt. --
Treasury balances --
Treasury cash account --
Treasury Compilation Deptt. --

Treasury deposit receipt --
Treasury miscellaneous Section --
Treasury Officer --
Treasury schedule --
Treated sleeper --
Trenching ground -- - /
Tresury bill --
Trial Balance -- /
Trial order --
Trimming -- -
Triptique system -- f
Truck wholesaler (wagon Jobber) --
True discount --

Trust -- /
Trust fund --
Trustee -- /
Trustees cash book --
Tuition fee -- /
Turkey - Lira -- Z-
Turn key job --
Turn round -- /
Turn table --
Turnover -- /
Twelve --
Twenty --
Twenty Eight --
Twenty Five --
Twenty Four --
Twenty Nine --
Twenty One --
Twenty Seven --
Twenty Six --

Twenty Three --
Twenty Two --
Two --
Type and despatch Section --
Typing Contract (Tie-in-Sale) -- /
Typist -- /
U.N.I.C.E.F. (United Nations International Children Emergency Fund -- Z

UAE - Dirham -- -
UK - Pound -- -
Ultimate Consignee --
Ultra vires --
Unabsorbed expenses --
Unaccounted money -- /
Unadjusted balances --
Unadjusted claims --
Unauthorised -- /
Unauthorised absence --
Unauthorised aid --

Unauthorised monetary benefit --


Unavoidable circumstances --
Uncalled for --
Uncashed cheques --
Unclaimed debenture Interest --
Unclaimed dividends --
Unclassified item --
Unclassified payment --
Unclassified receipt --
Uncomfirmed --
Uncompleted Contract -- /
Unconditional --
Under charge --
Under construction --
Under estimate --
Under examination --
Under Statement -- /
Under subscribed -- f / f
Under suspension --

Under the style of -- f


Under utilisation of capacity created in workshop/Factory -- /

Under utilisation of line capacity --
Under valuation --
Under value --
Under-assessment --
Undertaking -- /
Underwriter -- /
Under-writing -- /
Undisbursed balances --
Undisclosed income --
Unearned --
Unearned income --
Uneconomical -- / /
Unencumbered --
Unenforceable --
Unexpired discount --
Unexplained --
Unfavourable rate of exchange --

Unforseen charges --
Unfunded --
Unified --
Uniform rate of exchange --
Uniform slope --
Unilateral relief --
Unimpeachable reputation --
Uninteaded financial benefit -- f
Unintended benefit to contractor -- f
Uninterrupted water supply -- /
Union Government --
Unit -- / /
Unit handling cost --
Unit of appropriation --
Unit of classification -- /
Unit of taxation --
Unit package --
Universal application --
University recognised motive --

Unlawful activities --
Unlimited Company --
Unlimited liability --
Unload --
Unloading --
Unmanifested good --
Unpaid --
Unpaid items --
Unprocessed -- /
Unproductive investment --
Unproductive works --
Unrealised appreciation Account -- f
Unrealised capital gain -- f
Unrecoverable --
Unsanctioned establishment --
Unsatisfactory performance --
Unserviceable --
Unserviceable -- /
Unspent --

Unspent balance --
Untounded debt (floating debt) --
Unused --
Unusual --
Unvouched charges -- /
Upgrade -- /
Upholstering --
Upper Division Clerk --
Ups and down -- -
USA - Dollar -- -
Usage -- /
Usance -- / - / /
Usance bill --
Use, Economic --
USSR - Rouble -- -
Usufructuary of Mortgages --
Utilisation certificate --
Utmost good faith --
Vacancy --

Vacancy leave --
Vacation deptt. --
Vacation of an order --
Vacation of office --
Vacumm brake equipments --
Vacuum drying --
Vacuum flasks --
Valid --
Valid sanction --
Validity -- / /
Valorisation scheme --
Valuable --
Valuation -- /
Valuation date --
Valuation, Annual -- f
Valuation, Periodical --
Value balance --
Value basis --
Value Book --

Value in account --
Value in exchange --
Value payable article --
Value payable parcel --
Value postulates --
Value, Face --
Value, Going concern --
Value, Intrinsic -- /
Value, Par --
Value, Surplus --
Vaporizing Oil --
Variation -- f /
Variations are due to rounding off --
Vegetable non-essential Oil --
Vendor --
Vendor's account --
Verification certificate -- -
Verification of Cash balance --
Verification of service --

Verification of stores -- -
Verification sheet -- /
Verified and found correct -- /
Verify --
Vest --
Vests in --
Vetting --
Vice --
Viewed in the above context -- Z
Virginia Air Cured --
Virginia flue cured --
Visadex card --
Visible card Index --
Visitor's book --
Visitor's ledger --
Visual inspection --
Vocation -- / / f
Void agreement -- /
Void contract -- /

Volatile goods --
Volume (of book) --
Voluntary disclosure scheme --
Voluntary retirement -- f
Vote of credit --
Vote on account --
Voted expenditure --
Voted grant --
Vouched --
Voucher -- /
Voucher, Issue --
Voucher, Receipt --
Vouching -- /
Vs. (Versus) --
Waft -- / /
Wage freeze --
Wage goods, Basic --
Wages --
Wages analysis book -- -

Wages book --
Wages, Non-productive --
Wages, Productive --
Wagon Jobber --
Waiver clause --
Waiving of audit objection -- f
Want of bills --
Want of information --
Want of vouchers --
Want of allotment of funds --
Want of sanction --
War risk pension Section --
War service --
Ware house, bonded --
Ware housing charges --
Ware-house -- / /
Ware-house expenses --
Warner signal -- /
Warp --

Warrant and credit note --


Warranty -- /
Was of the view --
Wasteful expenditure --
Watching of actuals --
Watchman --
Water borne goods -- /
Water rate -- -
Water-man --
Waving of recovery --
Way bill -- / - /
Ways & Means position --
Wealth tax --
Wealth, National -- f
Wear and tear -- -
Weeding (of records) -- f
Weep-hole --
Weighment charger -- /
Weight for charge --

Weighted average --
Welfare Assistant -- -
Welfare Officer --
Wetted tobacco -- f
Wharfage -- - /
Wharfage charge --
Whichever is earlier --
White ensign -- /
Whole coverage -- /
Whole life policy without profit -- -
Whole, As a -- / :
Wholesome -- /
Wholly -- :
Wholly dependent -- : f
Widely held Companies --
Wilful absence --
Wilful omission --
Windfall income -- / -
Winding up --

Window ledger --
Wing -- /
Wishes to place on record his appreciation of work done --
With a view to -- / /
With due regard to --
With effect from --
With full particulars -- /
With immediate effect -- /
With reference to -- / Z
with regard to -- /
With the concurrence of --
With the result that -- / :
With view to halting falling trend -- f
Withdrawal --
Withdrawal selection -- f
Withholding of increment -- f
Without any further reference -- Z
Without assigning any reasons --
Without fail -- /

Without prejudice --
Without the consent of --
Words and figures --
Work certificate -- - -
Work train --
Worked line --
Working cost --
Working days --
Working expenses --
Working hours --
Working knowledge --
Working order, In --
Working papars -- /
Working result -- -
Working season --
Work-in-progress -- /
Workmanship --
Workmen's profit sharing fund -- -
Works --

Works abstract -- -
Works accounts --
Works advances -- -
Works audit Department -- -
Works audit deptt. -- -
Works audit register -- -
Works audit summaries -- -
Works charged employee -- -
Works charged establishment -- -
Works Committee -- /
Works cost --
Works Division -- /
Works expenditure -- -
Works major --
Works minor -- -
Works Miscellaneous Section -- -
Works on cost --
Works orders -- -
Works outlay -- -

Works petty -- -
Works slip --
Workshop -- /
Workshop audit department --
Workshop jobs --
World Health Organisation --
Would indicate concrete terms --
Wrapping paper -- /
Write back --
Write down --
Writing off of overpayments --
Written down --
Written down value --
Wrong placement --
Wrongful --
Wrought Product --
Yard -- - / /
Yard layout -- f
Yarn -- /

Year book -- / - / f
Year to year -- / / Z
Year's purchase -- Z
Yugoslavia - Dinar -- -
Zero -- /
Zonal Advisory Board --
Zone -- /

- 1
Abundant caution =
Accountable for =
Acknowledge with thanks for the contribution =
Actuals there against =
Additional demand =
Additional expenditure =
Adoption of incorrect rate =
After taking into account the result of discussions held with the represent =
-
All other goods not elsewhere specified = Z
Anticipated increase = f
Anticipating economy =

Appellate orders =
As brought out in the succeeding paragraphs =
As envisaged in the project = f
As fixed by the Company =
As laid down in =
As major constraint =
As revealed in test audit =
As stipulated in the contract =
As unwrought copper =
At the stage of =
Avoidable interest =
Avoidable payment = /
Back to back contract =
Barred by limitation =
Base station =
Belated decision =
Best judgement basis = Z
Billets Blooms =
Body of individuals =

Break-up of the assesses =


Break-up of total collection =
By mutual agreement =
By pass lines =
Can not be over emphasised =
Capital employed =
Capital-locked up =
Cases were reported = /
Central Board of Direct Taxes =
Commissioning of project =
Compensations for premature termination of contract =
Confirming to specifications =
Conscious decision =
Conservative rates =
Consisted of the following members =
Constraints =
Contention does not seem to be correct =
Contractual drilling =
Contractual portion =

Control accounts =
Conventional wagons =
Cost benefit study =
Cost ledger balances =
Credit Control = /
Crucial condition of aggregation =
Dae to non-observance of prescribed rules =
Daring audit was noticed =
Deep sea ship repairs =
Delay also resulted in esealation in = f
Delay in finalising the tender resulted in extra avoidable expenditure = f

Delay in installation =
Depending on the amount of work involved = Z Z
Discharge of export obligation =
Disproportionate to the work load =
Due to lack of co-ordination =
Emd ise condition = f
Envisage =

Equipped capacity was under-utilise =


Escalator clause = :
Essential input for industry =
Establishment cost =
Exact line of demarcation between =
Excess carry forward of unabsorbed investment allowance payment due but not =

Excess levy of duties and payment due but not made =
Excess refund = /
Excessive created capacity =
Exist in formal way =
Expressed inability to supply additional equipment under repeat order claus =

Extant rules and orders =
Extra expenditure of Rs.could have been avoided = -
Extra financial liability =
Extra shift allowance =
Factors contributing to undue time lag between =
Failing which =
Failure to levy the countervailing duty resulted in short levy of duty =

Fall back wages =


Feed back information =
Final outcome = f
Financial concurrence =
Financially liable = /
Following factors contributed to insatisfactory working =

For appraisal by Audit Board =
For arrival at mutually acceptable solution =
Fraudulent refund vouchers =
Gang conversion =
Goods consumed captively =
Grant of ad hoc exemption with retrospective effect was untenable in law =

Grant of extensions to con-tractors = ( )
Had the total requirements been property assessed =
hargeable profits =
Higher weighted deduction =
Home consumption =
Idle investment = f

Idle time = f
If it is satisfied that its is necessary in the public interest so to do =

Impulse test certificate = /
In consonance with the above main objections =
In content and converage =
In course of execution of work =
In excess of assessment made = /
In excess of requirement =
In order to facilitate timely credit of customs dues =

In practice it results in short levy of duty =
In the context of aforesaid measures = Z Z
In view of the stand taken by =
Inadequate planning =
Inadmissible expenditure =
Incorporation of vague and indefinite clause =
Incorrect application = /
Incorrect deduction =
Incorrect practice resulted =

Indigenous availability = /
Ineffective planning =
Ineffective wagons =
In-house =
Inspite of the stipulation in Govt. order =
Intake certificates = Z
Intensive utilisation =
Intervening period =
Inventory control =
Irregular refund = /
Is confined to =
It may, however, be =
Lack of total view of perspectives and co-ordinated planning = f

Large variations =
Leading to =
Less acquisition of fixed assets and less receipt of stores than anticipate =

Linking up =
Location =

Long term borrowing = Z


Long term capital = Z
Loss of earnings =
Low capacity utilisation =
Machine hours =
Marginal rate =
Material management =
Middle rate of exchange =
Middlings =
Ministry of Finance have accepted the mistake = /
Multiplicity of exchange rates =
Negative balances =
Negotiated rates =
Newly recruited staff was not geared up properly =

Non of the anticipated benefits were realised =
Non-availability of requisite funds in time =
Non-clearance of suspense balances =
Non-levy of excise duty being pointed out in audit =

Non-moving stores =
Normal mode of transportation =
Not withstanding the provision aforesaid = Z /
Noted with displeasure =
Number of objections raised in audit =
Obligatorily returnable = /
On account of incorrec tassessment =
On account of incorrect charging =
On being pointed out by = /
On premotional basis =
On the basis of total income =
On the demands raised by the department =
On the omission being pointed out in audit =
Operational efficiency = /
Original assessment =
Original demand =
Originally envisaged = f
Output =
Overaged locomotives =

Overall review = /

Overburden removal = (
)
Overlapping of functions = Z
Parameters of specification = /
Pendency of income tax assessments =
Pending decision in the matter =
Pending finalisation = f
Peripheral device =
Physical progress =
Pit head =
Planning and execution =
Plea is not tenable =
Polyster blended yarn = f
Potential tax effet =
Pre-inspection = -
Premature condemnation =
Prevailing rate =
Price variation clause = -
Principal value =

Procurement was excessive resulting in surplus and idling of Rolling Stock =


f
Production loss =
Product-wise analysis = -
Profit and gains of Business or profession = f
Prospects of recovery are brleak =
Qualifying expenditure = Z
Qualitative requirement =
Raising of demand =
Rated capacity =
Reaches =
Recoveries at the instance of audit =
reference is invited = f
Regular assessment =
Relaxation in specification =
Remedial action =
Remodelling of yard = Z
Reply is silent on the practice being contrary to the law under Customs Act =

Resulted in extra benefit to the Contractor =

Resulted in loss of potential revenue =


Resulting in belying of expectations =
review in audit desclosed = Revised assessment =
Road bridge = -

Road overbridge =

Road under bridge =

Sales realisation =
Saving was mainly due to restrictions imposed on creation/non-filing of vac = :
/

Sensitive goods of diverse nature =
Shelf life =
Short demand of tax =
Short levy of tax =
Short term capital =
Significant excess accrued in the following heads of accounts =

Since its inception =


Slate =
Slow moving stores =
So far as repeated auctions of the goods are concerned = -

Sole consideration =
Some instances are discussed in detail =
Some of the factors which contributed to the delay as indentified in the te =
/
Some of the important irregularities noticed in audit are given in the foll =

Specific Ientification Method =
Specific rate =
Speculation loss =
Splitting of supply orders =
Spot buying rate =
Spot selling rate =
Stipulated date of completion = / /
Stipulated in the schedule = /
Z
Stores holdings = /
Sub-assembly = - /
Summarised position of actual expenditure against grants/appropriation = /

Tailor made =
Target to complete =

Targetted production =
Tax holiday relief = -
Techno-economic Study = f-
Tenuous = / /
Terminal detentions =
Terms and conditions stipulated in the contract =
The appraisal undertaken by Audit Board =
The following interesting points have emerged =
The following points arise in this case =
The following points need consideration =
The matter has since been resolved = /
The performance exceeded the target =
The slow progress of work was attributed to =
The trend of performance so far indicates =
The work was released for execution =
This is indicative of in-adequate and ineffective planning =

This led to short computation of tax =
This resulted in an extra expenditure of = --
Though period of...years has elapsed = -
-

Time and cost over runs =


To conform to Specification =
To effect working adversely =
To exercise the administrative and financial powers =
To extent anticipated =
To find ways and means =
To foot the extra cost =
To give commercial bias to mineral exploration = f
To have key role =
To initiate action = Z
To observe utmost economy =
To obviate idle time = f
To resort to =
To supply according to Schedule =

To take remedial action to avoid recurrence of such cases =

Z
To the miximum extent possible = /
To the prescribed extent = /
Total amount collected during the years and the corresponding percentages d =

Trial order =
Turn round = /
Turn table =
Under charge =
Under utilisation of capacity created in workshop/Factory = /

Under utilisation of line capacity =
Unintended benefit to contractor = f
Uninterrupted water supply = /
Unproductive investment =
Unsatisfactory performance =
Unserviceable =
Valuation date =
Variations are due to rounding off =
Vests in =
Viewed in the above context = Z
Was of the view =
Wishes to place on record his appreciation of work done =
With view to halting falling trend =

Without assigning any reasons =


Would indicate concrete terms =
Written down value =
Wrong placement =
Wrought Product =

- 2
Ab initio = / /
Abeyance, held in = /
Above Board = f / /
Accelerated progress =
Acceleration of precis =
Accident, By =
Accompanied, by = /
Accompanying letter = /
According to law =
Account for the proceeds = ( )
Account, Take into =
Acquired in satisfaction of cl =
Acquisition of land = - /
Act in good faith =

Acting in his discretion = -


Acting in Official capacity = /
Action, line of =
Active capital =
Actually due payable = :
After consultation with =
After making allowance =
Again and again = - /
Alike, Proposals are = /
Apex bank =
Arising out of =
/
As against = /
As arrear of land revenue = -
As coincidence =
As compared to =

As compromise =
As defined =
As desired by = /
As expedtiously as possible =

As far as =
As far as possible = /
As far as practicable =
As herein after provided = /
As if =
As is where is =
As it stands =
As last resort =
As matter of fact = : : /
As regards = / /
As required = / /
As result of =
As revised = /
/
As soon as =
As stood on = ---( )
As the cause may be = / /
As whole = /
At all = /
At all events =

At an early date = /
At any cost =
At any rate =
At call =
At least =
At once =
At random = / /
At the instance of = /
At the request of =
Auxiliary capital = /
Back out = / /
Back up = /
Bag and baggage = -
Banking prudence =
Because of =
Before long =
Beyond of scope of =
Beyond the said period =
Bi des eye view = /

Bill encashed on =

Black and white In =
Bone of contention =
Boom = / /
Bottle neck = / /
Box Balance = /
Branching out the activities =
Breach of agreement =
Breach of terms =
Break down = / /
Breakup =
Bring forward = /
Broad perspective =
Broadly speaking =
Busy Season =
But not exceeding in any case = --
By and by = : / - /
By and large = :
By authority of =

By certain date =
By command of =
By due date =
By far =
By hand =
By leaps and bounds =


By mates and bounds =
By means of =
By no means =
By reason =
By the order of =
By the way =
By turn = -
By virtue of = / /
By way of =
Call for = /

Call on, Call upon = / ( ) /
Carry on =
Carry one's point =

Carry out = / f
Carry out obligation =
Carry over = /
Coincidence, As =
Collaboration with, In =
Come to light = /
Confer on =
Consideration, under =
Construed, It shall be =
Crossing of efficiency bar =
Cut motion =
Date, upto = /
Dead freight = / /

Deadling with =
Defiance of, In =
Devoid of = /
Difference of opinion =
Discussion, During =
Documentary proof = / /

Due date, on =
During this period =
Earlier, Whichever is =
En bloc = /
Enter into bond =
Enter into contract = / /
Every now and then = - / -
Evident, It is quite =
Ex-India =
Face to face = -
Facilities, Reasonable =
Fact, In = / :
Fact, question of =

Fall short of =
Fall through =
Final decision =
For and on behalf of =
For good (and all) = /
For the time being = /

For want of = /
Forbidden by law =
Fore-date =
Free convertibility = Z
Free of tax =
From time to time = -
Fully negotiable credit instru =
Functional buildings = /
Future goods = / /
Future, In the near =
Futures = /
Gear up = /
Glut of capital = /
Go on = /
Go over = / /
Going rate =
Good faith =
Groundage = /
Grounds of, On the =

Hand in hand = -
Hard and fast rules =
Held in abeyance = /
held, It was = /
Henceforth = /
Here to fore = /
Hereafter =
Hold Good =
Hold meeting =
Honourably acquitted =
Immediate action = Z /
In accordance with =

In addition to =
In advance = /
In aid of =
In anticipation of your approv =
In any case =
In any form =
In camera = / /

In case of = /
In collaboration with =
In compliance with = /
In confirmation of =
In conformity with =
In connection with =
In consequence of =
In consideration of = /
In consultation with =
In contact with =
In contemplation of =
In course of = /
In course of discussion =
In due course =
In exercise of =
In fact = / :
In favour of =
In harmony with principles = /
In his view =

In keeping with = /
In lieu of = /
In lump sum =
In matter of = /
In order = / /
In order of merit =
In order that =
In order to = / /
In other respects = /
In particular = / / :
In perpetuity = /
In practice =
In pursuance of = /
In regard to = /
In respect of = /
In so far as =
In supersession of = /
In terms of =
In that respect = /

In the alternative = / :
In the case of = /
In the circumstances = /
In the course of =
In the event of = /
In the following manner = /
In the light of = /
In the long run = :
In the nature of =
In the prescribed manner = /
In the presence of =
In the same way =
In theory =
In this behalf = /
In time =
In toto = :
Informal discussion = -
Information is being collected = - / /
Initiate action, To = Z

Inordinate delay = /
Instance, For = / /
Instance, In the first = :
Instance, In this =
Instead of = /
Interest, In public = /
Internal arrangement =
Intimation Timely = /
Intimation to us, Under =
Intrinsic value = / /
Inventory of furniture =
Inview of =
Inviting reference to =
Inviting your attention to = f
Involving question of policy = Z
Issue of law = /
Just and fair terms =
Keep dowon =
Keep on =

Keeping in view the financial =


Keeping with, In =

Kept in abeyance =
Kept pending = /
Key = / /
Key plan = /
Key raw material =
Laid down =
Lay down = /
Lay out = / /
Lay waste = Z
Leave out = /
Let off = /
Leve, Decided at high =
Line of action =
Line of promotion =
Liquidity ratio =
List of business =
Lock out =

Long term basis, On = Z


Look after =
Look for =
Look into = / /
Look through =
Maintained, accounts are being = /
Make out = / /
Make up =
Make up one's mind =
Margin, It leaves on =

Marginal note =
Matter is under consideration = /
Matter of common interest =
Matter of fact, As =
Meantime, In the = /
Mentioned above = / f
Mentioned therein = f
Modification of, In =
Modification of, In partial =

Motion, Of his own =


Natural, It is =
Necessary steps should be take = Z
Needful, Do the = Z
Needs close supervision = /
Needs no comments =
Nick of time, At =
Nill and void = / /
No reason of doubt =
Not exceeding = / / ---
Not later than = / ---
Not less than =
Not more than =
Now and then = -
Obvious, It is =
Occasion arises, When =
Of no avail = /
Off day = /
Off duty =

Official capacity, In =
On account of =
On behalf of =
On ground of =
On no account =
On or after the days =
On persual =
On receipt of =
On the advice of =
On the average = /
On the conclusion = /
On the contrary =
On the face of it = :
On the grounds that =
On the line of = /
On the part of = /
On the point of =
On these points = /
Out and out = :

Out of stock =
Overall expenditure =
Owing to =
Package policy = /
Package programme = /
Part and parcel =
Partial modification of, In =
Particulars, With full = /
Parts, In several =
Payable to =
Payment in kind = /
Peak period of production =
Per bearer = /
Perspective, In proper =
Pick out = /
Plan, According to =
Practice, In =
Presumption is correct =
Previous and later references = Z / Z /

Principle, In = :
Pros and cons = / - /
Pursuance of, In =
Put right =
Put up =
Rational choice = /
Ready cash =
Reasons to belive =
Reconsideration, On =
:
Reply to, In =
Representation received =
Repudiation of contract =
Rescing the contract = / /
Rescue, Come to = /
Restraint, Acted with =
Retrospective effect, With = /
Review, The year under =
Routine manner, In =
Run short =

Safe and sound =


Satisfied, Conditions are =
Save as otherwise prescribed = /
Scope, Considerable =

Set back = /
Set out =
Set up = /
Severally, Jointly and =
-

Simultaneous action = Z
Since then =
So far as =
So far as may be =
So far as possible = /
So far as practicable = /
So long as =
Sphere of duty = -
Spiral rise = f
Stand for = / /
Start with, To =

Stipulated, As = / Z
Stipulation as to time = /
Subject to the terms = Z
Subject to verification = /
Subsequent action = Z / Z
Such as that = /
Sufficient Cause =
Sufficient ground =
Suitable action = Z
Sum and substance =
Support of, In =
Supression of, In =
Surprise inspection = f
Take effect = /
Take exception =
Take for granted = / -
Take place = /
Take stock of the situation =
Take up = / / /

That is = Z
That is to say = Z
Then and there =
Therein, Mentioned = f
Till further orders =
Time and again = -
To accord priority =
To and fro = -
To the contrary = /
To the extent =
To the point =
Unavoidable circumstances =
Uncalled for =
Under the style of = f
Ups and down = -
Verified and found correct =
Whichever is earlier =
Whole, As = / :
With due regard to =

With effect from =


With full particulars = /
With immediate effect = /
With reference to = / Z
With the concurrence of =
With the result that = / :
With view to = / /
Without any further reference = Z
Without fail = /
Without the consent of =
Working order, In =
Year to year = / / Z


Accounts Section =
Account Current Section =
Administration Section =
Advances Section =
Appropriation Accounts Section =
Audit Section =

Accounts =
Account Current Section =
Administrative Section =
Advances Section =
Appropriation Accounts Section =
Audit Section =
Bank Section =
Book Section Deposit Section =
Broadsheet Section =
Board sheet Objection =
Book Section =
Budget Research Statistics Secti = / f
Cash Section =
Catering Audit Section = --
Central Audit Party = /
Central Audit Support Section =
Central Section =
Central excise revenue audit Se = -
Central treasury Section =

Cheque Section =
Code Section =
Commercial Audit Wing = f
Compilation Section =
Concurrent Audit Section =
Control Section =
Co-ordination Section =
Correspondence Section = -
Customs revenue audit Section = -
Debt head Section =
Departmental Compilation Sectio =
Deposit Section =
Efficiency-cum-performance Audi =
Efficiency-cum-propriety Audit =
Electricity concurrent audit Se =
Embassy audit Section =
Embassy compilation Section =
Engineering Section =
Entitlement Section =

Establishment audit Section =


Examination Section =
Expenditure audit Section =
Finance accounts Section =
Finance Compilation Section =
Foreign claims Section = -
Foreign Service Section = -
Forest Section =
Forest Miscellaeous Section =
Fund Section =
Gazetted audit Section =
Gazetted entitlement Section =
Gazetted miscellancous Section =
General Section =
General provident fund Section =
General record Section = f
General treasury Section =
Grainshop and catering audit Sec =
Higher audit Section =

Hindi Cell =
Income-Tax Revenue Audit Section = -
Individual running ledger accout =
Inspection Section =
Internal audit Deptt. =
Internal test audit Section =
Library Section =
Loan Section =
Loan advances Section =
Local audit Co-ordination and r =
London account current Section =
Manual Section = - /
Militia Accounts Section =
National Defence Fund Section =
Non-Gazetted establishment Sect =
Office establishment Section =
Old record Section = f
Organisation and Mothod Section =
Outside audit Department =

Pay and Accounts Office (Audit) = ( )


Pension audit Section =
Pension entitlement Section =
Pension Insurance Fund Section =
Pension verification Report Sec =
Printing and binding Section =
Projects Resident Audit Section = -
Provident fund Section =
Railway audit Section =
Railway Production unit =
Receipts and Issues Section =
Receipt Audit Section =
Record Section = f
Remittance Section =
Report Section =
Revenue audit Section =
Review Section =
Routine Section =
Settlement account Section =

Stores audit Section =


Technical administration Sectio =
Test audit Section =
Traffic audit Section =
Training Section =
Transport audit Section =
Treasury accounts Section =
Treasury Compilation Deptt. =
Treasury miscellaneous Section =
Type and despatch Section =
War risk pension Section =
Works audit Department = -
Works Miscellaneous Section = -
Workshop audit department =


Accountant =
Accountant, Senior = Accountant General =
Accountant General (A&E) = ( )
Accountant General (Audit) = ( )
Accountants Officer =

Addl. Accountant General =


Addl. Dy. Comproller Auditor General (H) = --- ( )
Addl. Dy. Comptroller and Auditor General (Report = - ( )
Addl. Dy. Comptroller Auditor General (Report Sta = --- ( )
Addl. Dy. Comptroller Auditor General (Rly) = --- ( )
Administrative Officer =
Asstt. Administrative Officer =
Asstt. Accountant General =
Asstt. Accountant General (on probation) = (- )
Asstt. Audit Officer =
Asstt. Cashier = f
Asstt. Chief Auditor Commercial Accountants =
ff
Asstt. Chief Auditor (Rlys) = ( )
Asstt. Comptroller Auditor General = -
Asstt. Director =
Asstt. Director of Audit Accounts (P&T) = (- )
Asstt. Director of Audit (Defence Services) = -
Asstt. Librarian = (
)
Asstt. Private Secy. (to the = (--- )

Audit Officer =
Auditor =
Auditor, Sr. = /
Care-taker =
Cashier = f
Chairman Audit Board and Ex-Officio Addltional De = --
Chief Auditor (Commercial Accounts) = (f
Chief Auditor =
Chowkidar =
Clerk =
Comptroller Auditor General = -
Controller of Accounts = -
Controller General of Accounts = -
Daftry =
Darwan =
Deputy Accountant General = -
Deputy Chief Auditor (Commercial Accounts) = - (f )
Deputy Chief Auditor (Rlys) = - ( )
Deputy Comptroller Auditor General = -

Deputy Controller of Deputy Director = -


Deputy Director of Audit (P&T) = / (- )
Deputy Director of Audit (Defence Services) = - ( )
Deputy Director Commercial Audit = - / f
Director of Audit, Commerce, Works Minscellaneous = / /
Despatch Rider =
Director of Audit = /
Director of Audit, Central = /
Director of Audit, Central Revenue = /
Director of Audit (P&T) = / (- )
Director of Audit (Defence Services) = ( )
Director of Audit II (Defence Services) (Air Forc = / ( ) (
Director of Audit (Indian in = / (
Director of Audit (Indian Accounts in = / ( )
Director of Commercial Audit = / ff
Director of Coordination Secretary to the Comptro = -
Director of Inspection = -
Director of Receipt Audit = /
Director of Audit (Railway) = / ( )

Director of Audit, Scientific Commercial Departme = / f


Divisional Accountant =
Examiner, Local Fund Accounts = /
Farash =
Gardner =
Graph Assistant = -
Indian Audit Accounts Services Probationer =
Jamadar =
Joint Director =
Junior Gestetner Operator =
Librarian = (
)
Lower Division Clerk =
Member, Audit Board Ex-Officio, Director of Comme = / / f
Messenger =
Orderly =
Paper Cutter =
Peon =
Personal Assistant Director, Staff College = /
Receptionist =

Record Sorter =
Resident Concurrent Audit Officer =
Section Officer =
Accountant =
Accountant on probation =
Apprentice =
Superintendent =
Seavenger =
Secretary to the Comptroller Auditor General = -
Selection Grade Auditor =
Selection Grade Clerk =
Selection Grade Daftry =
Selection Grade Lower Division Clerk =
Selection Grade Sorter =
Senior Auditor =
Senior Deputy Accountant General =
Senior Deputy Director of Audits (Defence Sarvice = - - ( )
Senior Gestetner Operator =
Sorter =

Staff Car Driver =


Stenographer = /
Steno-typist = -
Superintendent =
Supervisor =
Sweeper = / /
Telephone Operator =
Typist = /
Upper Division Clerk =
Watchman =
Water-man =
Welfare Assistant = -
Welfare Officer =

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