Difference between Central level accounting and Operating level accounting

🔵 Difference between Central level accounting and Operating level accounting

🔶️Central Level Accounting

1️⃣ The accounting system maintained by central level office is called central level accounting.
2️⃣ It maintains the record of budget received from ministry of finance and release made to operating level office.
3️⃣ Its main purpose is to maintain effective control over budget.
4️⃣ It uses only few number of AGF forms for record central level account.
5️⃣ The office maintaining central level accounting are responsible towards the ministry of finance.

🔶️ Operating Level Accounting

1️⃣ The accounting system maintained by operating level office is called operating level accounting.
2️⃣ It receives the budget and make expenditure and prepares the records os such type of expenditure on different types of budget heads.
3️⃣ Its main purpose is to execute the budget within budget limit.
4️⃣ It uses a large number of AGF forms for recording operating level account in comparision to central level accounting.
5️⃣ The office maintaining operating level accounting are responsible towards the central level accounting.

What is Tippani in Nepali

टिप्पणी भन्नाले के बुझिन्छ ? कार्यालयमा यसको महत्व र आवश्यकता उल्लेख गर्नुहोस ।

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कार्यालयमा संचार भनेको के हो? कार्यालयमा यसको महत्व

जिन्सी स्रेस्ता प्रणाली भन्नाले के बुझिन्छ? कार्यालयमा यस्को महत्व र आवश्यकता

Government Accounting ( सरकारी लेखा )

दोहोरो लेखा प्रणली (Double Entry System)

सरकारी लेखा प्रणलि (Government Accounting System)

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