(principle and procedures of gon accounting system)''Introduction"

  

     with a view to maintain control and proper utilization of government scarce budget.
   
 1.central level accounting:central level offices refer to ministries.Department.and                  other institutional bodies where the ministry of finance releases the budget directly.     
     
 2.operating level accounting:operating level offices refer to those  offices which operate    either regional level .zonal level or district level offices.

The following accounting  records. statements or reports are prepared and submitted under  operating level accounting:

1.General voucher

2.Bank cash book

3.Budget sheet

4.subsidiary ledger and

5.statement/ or reports