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Dictionary Accountancy and Auditing - Archive

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��������� �� ���� ����� � � ������ ��������� �� � ��

Abolition ��Abolition of post ������Abnormal increase ������Abnormal indent �� �����Above average ������ۓ�������������Abstract ��Abstracts of account �������Acceptance letter �������Accepted bill ��� !�"#Accepted for payment $� ��%�ۓ����Accord sanction & ����Accord sanction & ����Account '(Account book ����)*Account code �����+�Account no ,�'(Accountant �� �)�Accountant general Pakistan revenue -./��01�����2��34

Accounting of expenditure �5�6��)�Accounting procedure ��� �)��78Accounts and audit office 91�������: Accounts officer ����;�Accumulated �<�=Accuracy >�?�@�

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Acknowledge & �A�Actual B�Actual cost �5�6��B�Actual rate of pay ��C�DE�B�Adjust FGAdjustable FG� HAdjustment of advance I�FGAdjustment of debits �5�JK��FGAdjustment memo L4�FGAdmit 4!���Advance IAdvance account I�)�Advance copy M�IAdvance payment $� ��IAdvance payment $� ��IAgreed rate NO��<�PAgreed sum Q��RAllocated 4!�SAllocation 4!�TAmended �<�UVAmount Q�Amount charged Q���"WX��Y��Amount claimed Q��Z[Amount collected Q����<�"W�Amount disallowed ��4�Q�Amount drawn Q��� ��\�%Amount expended Q���� !�]6Amount less drawn Q��� ��\�%��^Amount of estimate _�Q�

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Amount of loss `a�Q�Amount of security bc���Amount realized Q���� !�"W�Annotated de��Annual f��Annual budget statement f����g�h� �Annual confidential report i�j��k�f��Annual indent �� ��f��Annual returns ���lm��f��Annuity fn�Anticipated expenditure �5�6���opAnticipated receipts �nW���opAnticipated savings q�opAnticipated pension q�opAppendix rApplicant ��s�t�u� Appropriate column vw�xAppropriate head y��xApprove �<���Approved contractor ��z��<���Approve design and plan {�����|�}~��<���Approve expenditure �5�6����<���Approximated cost �����Approximated weight -�����K

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Arithmetical order `a��opArrears �V���Arrears reports �5����i�j�Arrears claims �5�������Arrears bill �%�ۓ�����5Arrears of pay ��C��5���Assignment account �w���

��� ��At source �����Audit 91Audit and inspecting �����91Audit observation �����1Audit branch ���%��1���%��1Audit circle ���1Audit fee ���1Audits figures �����1Audit inspecting ����1Audit munal ����� ���1Audit objection �������1Audit office 91�: Audit queries �������1Audit report i�j����1Audit ruling ����1Audited account �����<���1Authorized �<���

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Authority ���� Authority letter L4����Available )¡ Availability of funds �����¢ £ � ¤¥ Average ���Average pay ��C����Average prices ¦����Average weight -������Avoidable expenditure �5�6����§�� HAvoidance of debt �K���§�Bad debt JK���~Baggage -��-��Balance -��¨Balance due � ���Y�����Balance of payment

ª«� ��-��¨

Balance of trade ��¬�-��¨Balance sheet -��¨� �Balance to be realized ��Bank account ­(�®Bank charges ��®Banking ��w�®Banking facilities ��w�®��n¯Belated adjustment FG���°­Belated vouchers ±²�����°­

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Bill of exchange �³Blank cheque ´��� �Book adjustment FG��*Booking of expenditure �5�6���µ��¶�Broad sheet ·� �Borrow ¸��KBorrower ¹��KBorrowing department º�¹����Budget allotment g�h�TBudget estimate g�h��_Budget figures g�h���»�Budget grant g�h���»������g�h���»������Budget manual g�h������� Budget notes g�h�����¼�Budget provision g�h��½¾By order ¿�ÀBy post Á�~��Â�ÃCalculation Ä�?��ÅCalendar year "���ÆÇCancellation ÈCapital �� ���ÉCapital budget g�h��Ê��Ë��Capital account )���Ê��Ë��Capital gain ��É�ÌÍ

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Capital major head "Î��Ë���ÏÐ�yCapital paid up ��É���<�� �Capital at charge ��É��ÑÒ�Ó�Capital outlay �5�6���Ô�Capital works ÏÐ����ÕCarriage ��� �%��Carried forward � %�ÖCarried over � ��\�ÖCash �×Cash account ×�)�Cash balance �×���Cash book �×�­(�×�­(Cash in hand �ØÙ�×Cash reward Ú�×Cash sales Û����×Cash security bc�×Cashier Ü�ÝCentral excise ��w�)\��Þ�Chargeable "WX��Y��Charges �5�6�Charges recoverable J����ß�� HCivil account code "à��)���+�Civil services regulation á�â��"à��+�Civil services rules á�â��"à����»

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Claim ã�Claim accepted ����ã�Claimant �� ��ä Comments

��ۓ�?���Commercial å�¬Commercial accounts �����å�¬Commercial concern ��� ���å�¬Commercial correspondence �����å�¬Commercial credit JK��å�¬Commercial department º��å�¬Commercial low -æH��å�¬Committee ççCommittee report i�j���çCommodity èCommodity aid Ëé�����ê� �y�Commodity loan Ëé�����ê��KCommutation " ëCommuted value of pension ì�Q���" íComparison îComparative statement L4�ï��ðîCompassionate grant ñ­��òCompensatory pension ì��óôCompetent ������?�õ�Competent authority õ1��^ö

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Competitive rates NO��å�÷Completion accounts ����-�yCompletion certificate L4�øCompletion of formalities �ù��øCompletion report i�j���øCompound interest ú�� àComputer ûüConfessional rates NO��åý�Confidential �����þ�?�kConfirmation order ����þ��Contingent ���?����Contingent establishment ����������Contingent paid staff �5�6���������Contingent register �5�6����������Continuous audit 91���Control of account ������Control of expenditure �5�6����Controlling officer ���;�Counter ��²wCounter part ��Creditor ��u��KCredit voucher W²±�%�ۓ����Crossed cheque ´�Ë�!Current account )��Ï���

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Current year Ï����"�Current session F�5�Ë��Current rate of exchange � ��DE����Current expenses F�5��5�6�Current market rates NO���������� ØÙCurrent month Ï������Customs duty ��~���Daily allowance �����Daily average ������Daily cash transactions � �������Daily sales book �������)*Dearness allowance ����������������Debit ��~���)�Debit and credit ]6���=Debit balance ���� Debit memo �K��!� ��Debit note �K��Ó"Debit balance ��� Debitable � ���Y��Debitable to head y��#Debited to �#Debt �KDebtor ��$Deduct å%

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Decimal ��&�Decimal point á'����&�Defalcation �(����&�Default in payment �����)�?�* 4Defense payment $� ����+Deficit budget ,����-Demurrage charge ./��å�-Demand for grant ���ã�Demi official ��wÉ��0Deposit balance ­(�=Deposit form ­(�=���1Deposit receipt =�A�=�A�Deposit voucher =�"�2Deposit works ��Õ��3��Deposit and advance ��î�����=Depreciation 4 à�Depreciation account 4 à��)�Deputy 34�54Deputy accountant general �����2��34�54Designation ?��6Dispatch 7VDispatch register 7V���Detailed estimate 8�9Detailed head y��:

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Details of payment $� ����;Development budget g�h��å<VDevelopment programmed ��=�>��å<VDevelopment project �?5��å<VDirect tax "@��t��Disability pension ���A��ìDisbursement $� �Discharge certificate BC� DEF� DGHÉ��µ�I~Discount Jý��?�iKDiscrepancy L�Disposal MN�?�Û��Distribution of revenue B1��OB1��ODistrict accounts officer P������;�Document attached ��}�Q ��RDouble entry µ��¶���S� Doubtful expenditure ]6��ÁTDual charges U�V��S� Duly +���Duplicate copy MDuplicating machine W�¹�MDuty áXDuty allowance �����áXDuty rates "@�DEEarned income relief ��C��Yy\�%�Jý�

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Earning Yy\Economy disparity ���÷����Z�Economic growth �V�Z�Economy services ��X��Z�Economy cut å%Embossed stamp [��\�]Embossing ��w�^Emolument Y��ÙEnhancement ���Establishment �Estate duty �5�6��"@Estimate __Estimate cost �����Estimate expenditure ]6��Excess _��?�`Excess payment $� ��_��Excise duty ��w�)\�"@Expenditure ]6Expenditure head ]6���yExpiry of leaves a����b�Export y\%Export duty "@��y\%Export duty "@���y\%Extension order á�â��c¨

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External debt L4��c¨Extra copy M��_��Extra expenditure ]6�_��Extra ordinary leave a����Extra ordinary pension ì����Extra ordinary receipt �nW����Falsification of accounts ����d��å��Family pension e�ìFederal consolidated fund f��g����1�Fees realized ����<�"W�Fictitious h�?�i�Fictitious entries �5��¶��h�5��¶��hFictitious payment $� ��hFictitious stamp [�hFigure �Å� ���File no -j��Final k�?��6\Final account �����kFinal grant l�=��6\Final payment $� ���6\Final report i�j���6\Final sanction ������6\Final settlement m���6\Finance and taxation ��WÙ��n�

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Financial ån�?��Financial condition ��ö��Financial discipline n�o��Financial operation ����w��� Financial powers ��������Financial rules ��»��Financial year "���Firm ��First quarter p��q�rFirst schedule "���"�sFiscal administration t��o���Fiscal year "���"���Fixation of pay ��C�TFixed assets uv��wHFixed deposit =��� xFixed traveling allowance �������y����$Floating assists uv��Ï���Floating debt zK�Ï���Folio L��For accounting purpose %�ۓ�}��(For approval ���%�ۓ��For favor of orders %�ۓ���|��For official use only }�~��"������wÉ��ÑÒFor ready reference �������%�ۓ���

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For signature � %�ۓ��For remarks %�ۓ�����For suggestion }�%�ۓ��Forecast ���¶�?��m��Foreign loans zK��Y��Foreign service f��º��á�âFormal grant �»��������+���Formal orders ��|���+���Formal sanction �����+���Formalities ���Forwarded ���"���Fraud ~���?���~���?���Free of changes ¦��Free of interest à��Free treatment µ'��Fund f�?�Q�Fundamental M���?�� �Fundamental rules ��»��� �Funds ��ÉGazette is�?���UGazette notification ��U��-'�General estimate _����General reserve fund f��������General revenue B1����

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Government securities ������wÉGovernment works ��Õ����wÉGrade �=�?��� Grant in aid �y��?�l�=Granting authority õ��^öGratuity ����?���=Grave misconduct F������Gross interest à��Gross national produce ��������»��Gross profit ���Gross revenue B1��Growth of expenditure �5�6���½����5�6���½���Half average pay ��C�������Half yearly p�� Hand book ¡*Hand over 4!�����Hard and fast rules ��»��¢£�¤Head of department º����%ÉHead of account )��yHead office : ��¥Heavy expenditure -������¦Higher authority ����^ö�V%Hill allowance �²�����§¨Hot and cold weather �É���=���5�6�

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House allowance �²���-©House building advance -©�Õ�JKHouse rent -©�F�!I agree ��L���ªIf agree L����«EImmediately reply )�Ø�����Impress ¬��­Impress account ¬�­��)�In anticipation of sanction �����®���FIncidental charges �5�6������Income Yy\Income tax �̄�Yy\�̄�Yy\Income tax free Yy\��Ñ��¯Income tax return �̄�Yy\�����lmIncrement ���In figure ��Ïà*In full settlement of account )������°��±In original ²�Indemnity bond L4��-��­Indenter �³��Initial capital ��É����´�Initial pay ��C����´�Initial grant l�=����´�Inspection ��

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Inspection report i�j�����Insurance µInsurance policy ¶/��µInter government adjustment FG��·¸���¹Interest º�?� àInternal loan �5�JK�»� Invalid pension ���A��ìInvestment ��w���ÉIn view of ¼��Ö�~Irregularity 4�H�½Irregular expenditure ]6��+��½Irregular payment $� ���+���½$� ���+���½Joint responsibility ��� �Lõ��Ô¾Journal ¿UJourney by road ÁÀ��Â�Ã�yJourney performed y��� !�PJourney and halts �<�����yJungle allowance �²���ÁJunior auditor Â���1Jurisdiction ������Ã� Justification ��ØJustify 4!��Äv�?5Joining report �Åö��`Æ�Joining time �Åö��Ç

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Jointly and severally � ����ԾKeep a note

�5��Èۓ��!� ��Keep pending É���Ê��Ó�Keep up to date Ë�Ì�­�Z­Knowledge of accounts Í�w����Late sanction ������°­Leave account a���)�Leave at credit a����<��=Leave salary a����ÎÏLeave not due a����Ð���Leave on full pay ��C��v��Z�a�Leave on medical grounds Ñ'���Ò��a�Ñ'���Ò��a�Leave vacancy �����Ó�Leave without pay ��C����a�Ledger ÔLedger account ­(Ledger keeper �� �)�Lending department º���* ��KLetter of credit L4��Õ�Liability ?���� �LõLiable �� �LõLiquidated damages Ö5�S���<�� �Liquidation ��� Loan JK

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Loan account JK�)�Loan fund f��JKLoan and advance Ï¢×� ØÙ ÚÛ� ÜGÝ�������zKLocal fund ��É��ÞLocal purchase �6���ÞLog book ß�à�Loss by exchange ����� ���-áLowest tender �â��^�����Lump sum cut å%��ã�äLump sum Q��ã�äLump sum deduction �Í��ã��äLump sum figure �����åæ �����åæMaintains allowance �²������sMaintenance account ��� �ç�)�Major estimate ÏÐ��_Major head ÏÐ�yManual of audit instruction �1�����è��¡*Manufacturing account )���������Manufacturing cost ����������Marriage allowance �²���� ¼ Material at site oÙ�%�Ï��Maximum limit é���ê�Measurement ½ëMemo !� ��

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Medical allowance �²���ìMemorandum !��� �Military account `1 �����Minutes of meeting í� � ���Misappropriations 5�½��Ñ�Miscellaneous �HîMisconduct ï����Missing �<�ðModified grant l�=���<��UVMonthly payment Yy\����ñ�Mortgage deed L4�ò�Motor car advance �wۓ��%�I�wۓ��%�IMotor cycle advance

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Moveable property �ô� �õ5National finance commission ö�ån���»National income Yy\��»Naval account F÷�����Net amount Q���óøNet amount payable Q��óø�� ���Y��Net claim óø��ã�Net income Yy\��óøNet result ùú��óøNet weight -����óøNew expenditure �5�6���û

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Nominee ���4Nomination 4 ü4Nomination papers 4 ü4����ýwNominal %�ۓ��4Non acceptance þ#���Non adjustment FG���Non availability �� ����Non compliance ø����Non cooperation -������Non entitled ���Non production of document ���s�Ö����Non recovery W����W����Non recurring �p��Non tax revenue Yy\��å�@��Non working day - ��Non judicial stamp ���������Objection book �������)*Objection statement ������L4�ïObservation

��ۓ ���èÏObsolete Á��Obverse Ñ8��É� �~��F�

Office copy M��: Office hours �H�����: Office routine "���:

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Office order ��|����: Officiating �Þ�wHOn account allocation T�)���2On demand >� �Order of refund �»�������L4�¿Ordinary debt JK��Original document ��}�Q ��B�Original record ~����B�Other then charge ��àۓ������Out of balance -��p��Outlay Ñ��Outline Ô�Ô�Outstanding �<�� ���Outstanding advance Ï¢×� ØÙ ÚÛ� ÜGÝ��<�� ���Outstanding balance ����<�� ���Outstanding bill ���<�� ���Outstanding liability �������<�� ���Outstanding payment $� �����Over payment $� ��_��Over budgeting �£�g�h��_��Over charging W���_��Over drawl ��\%�_��Over due ¢×� Ø����_��Over estimate _��_��

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Over investment ��w��É�_��Over recovery W���_��Over sight "�Over spending ]6�_��Over staffed ������_��Over stay �<�_��Over time ����� ��Over valued ����_��Part adjustment FG�����Part payment $� ������Part spiels �������Particular ! !Pass book ß�Ë/Passing of account ��������Pay ��CPay bill ���CPay day ��C����Pay of established �����CPay of officers -�;�����CPay order $� ���L4�¿Pay able � ���Y��Payee �³�"W�Payment $� �Payment order $� ��L4�¿

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Pending �Ê��Ó�Pension ìPension bill �ìPensioner "��ìPer annum f��Per capita #�óPercent ¥�óPercentage �¥�óPeriod of leave a����yPeriod of stay �<��yPeriodical verification $%��å¢×F� D&Permanent debt JK��­JK��­Permanent establishment ���­Planning �£��Z'Plus =Policy holder �� �(Post audit )����91Posting order ¿��å*Pre.audit +��91Pre tax income Yy\� �̄� £

�,�

Preliminary report i�j �å�´�Premature increment f����������+Premium µ�-Prescribe ��$

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Present pay ��C��� ØÙPrevious reference �����.�Probably saving q�/�Producer �w��78Proceed B1Professional �������0Professional tax �̄�f������0Proper authority õ���^öProperty tax �̄ �_5Provident Ñ1���ÉProvincial coordination +������WProvincial figure �Å� �����i�ý�Å� �����i�ýPublic debt JK����wÉPublic fund �»�����wÉPublic sector 2����wÉPublic health Lý�>Public works account code Lý���Õ������+�Purchase �6Put up

5�3�ÖۓPut up with file

��~��5�3�Ö�4ۓQualification 5HQualified 6�Quantity indented ��7�� !��Quantity in hand ��7� ØÙ

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Query ���Query memo !�� �������Quota 8Quota authority

��5ۓ������w� Quoted above �����9Railway reserve fund ������É��:;�Rate DERate of conversion � ë�DERate of depreciation 4 à���DERate of exchange � ��DERating �£��DERatio <<Rebate iKRe checking "­=Repayment p ���Revalidation ��Ø���>Realizable W�Reasonable wear and tear ?��@�?5Receipts �nW�Receipts and expenditure ]6��y\Receipt head B1�yReceipts schedule �nW��"�sReceived "W�Recommend 4!��A�B

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Recovery ����Recurrent �pRedeemed ÁCReference ���Refund p ���Refundable ���� 1Regularization 4��>��+�Relax & �Jý�Reminder D� � �Remission 7VRenew 4�!��ERent F�!F�!Rent free F�!��Repair á�Reply )�ØRepresentative �FGRetention H��Á��Retirement Ià ¢ B

ªJ�

Ruling �Review �?5Revenue B1Revenue income Yy\�B1Revenue stamp K���A�Revenue receipts B1���A�

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Rough calculation ���¶����ÉÉRough estimate _��ÉÉRoutine "Routine cases �â��~�������Rules in force ��»�õLRules of business �w���»Running accounts Ï����)�Running expenses Ï�����5�6�Salary �èÏSales ��Sales tax �̄���Sanction ������Saving qScale of pay fëSecret service expenditure M�N���5�6�Security deposit bc���Self financing OP� uSenior auditor �1�QService allowance �²���Ë�ÉServiceable "��� HService head Ë�É�ySession Ë��Share holder �� �8Share capital R����É

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Shipment 7VShort term account )�� x�SShortage T?�UShort receipt W��^Short term ¢×� Ø�����SSinking fund JK� ¢×� Ø�����SStaff Ñ�Standard rent F�!����VStanding orders WH����|�Statement L4�ïState telegram �­����wÉStatistic ���Å���ÅStatus quo ØÙ�XSteps ���Y�Stock account �°õ�)�Stock balance �°õ���Storage ��w���°õStorages charges ��w��°õ���5�6�Store �°õStudy allowance �²����ZStudy leave a���ZSub clause [�OõSub head y�OõSub Para �\��Oõ

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Sub rules ��»��OõSubject to revision Yv�¼�£/Submission of account �����¬Submission of return �5����lm�����s�ÖSubsidy bý�Summary ��Sundry debtors �K��LîSupplementary ]Supplementary bill �]Supplementary rule ��»��]Suspense schedule ����^�"�sTable "�s"�sTabulation �£�"�sTariff ��@��L4��DETax due �̄� ���Y��Temporary staff ���i�ýTender �âTenure of police ������ xTerms, term _�ETerminate 4!�`Terms of appointed _�E��ÓaToken bcTotal dcTotal amount involved x��Q���

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Total estimate cost �������Total income e��dcTotal loss -á��Tour programme ��� ����=�>Transfer entry µ��¶���f�Transit period y�-��� Traveling allowance �²����yTraveling allowance bill ��²�����yTreasury f�ÝTreasury balance f�Ý��5���Treasury form no ,����1�f�ÝTreasury office f�Ý��: f�Ý��: Treasury schedule f�Ý�"�sTreasury transaction f�Ý�� ��Unadjusted amount Q����<�FG��Un authorized grant l�=���Ø�½Un balance -��p��Un booked �<�µ� ���Un called capital ��É���gh� Ø£Ü�i��Un closed amount ­(��jUn drawn balance ����� ��\�%��Un expended balance ����<�ÑÒ���Un fair advantage �?5�4Un fair dealing k��l

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Un fair means m��õ�?54Un funded debt JK��bc�½Un justified charges �������Ø��Un official letter ������wÉ��Un official note iæ����wÉ��Un paid capital ��É���<�� ���Un reduced �<�n� Dop

¤ ���Un spend balance �����<��ÑÒ��Un traced q��Un fit for duty H4�~����~Un signed �<��� ��Un work able r� H�4r� H�4Un service able "���� H4Un reasonable delay °­��Y��4Un loading ���V�Un expired period �y�sUnder consideration �t�Ó�Under correspondence u���Ó�Under signed v �Ó�Uniform � ��Uniform allowance �²���� ��Unit of appropriation �w��w��£�xUp to date

�Ì�­��Z­Variation ���

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Verified �<�$%Vacancy ������Vacation deptt º���y�Øz�

¤ �

Variation statement �����L4�ïVerge of retirement �K�~��Ià ¢ ª{�Verification balance ���|¨Verification of service á�â�|¨Verification of pension ì�|¨Vide ��}Voluntary retirement IÃ~���f��w��Voted �<����w����/Voucher ±²��±²��Wages �U�Waive 4!�¼��ÑÒWaste full expenditure �6�"�Water work Y���)\���ÕWays and means m��õ������Wealth Ñ� Wealth tax �̄Ñ� Wear and tear i��icWeekly dairy report i�j�������With reference ��}With drawls of money 4����Q�With retrospective effect ���Z���

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