ACCOUNTANT GENERAL PAKISTAN REVENUES, SUB OFFICE, PESHAWAR.

.SUMMARY.

Executive Summary
I had decided to study and report government accounting since most of students
have been unaware of the difference between the commercial accounting what had been
taught before completion of their degrees and government accounting what have been
used in government institutions. This unawareness becomes the reason of their failure in
government institution. And as I think, it is a reason that our institutions are producing
lazy and clerical minded graduates.
Having selected Accountant General Pakistan Revenues as an organization to be
studied, I had to handpick the outlook of my study. After a beneficial talk to some well
experienced friends, I had decided to start from the very 1 st day of this office, so I have
given brief history and background of this office in Chapter 1.
Next comes the accounting system which is being used in Government
Organizations i.e. Government Accounting. Chapter 2 explains the Government
Accounting and its needs.

In chapter 3, I have introduced different government

institutions and their functions. While, in chapter 4, I have introduced Accountant

General Pakistan Revenues, Sub Office, Peshawar, its functions, organizational structure,
staff and their appointment policy and different sections.
In Chapter 5, I have described how the Government Accounting works in
Accountant General Pakistan Revenues, Peshawar. I have tried my best to define how
they record receipts and payment, sort, compile and prepare different accounts and
proformas.
In Chapter 6, I have tried to explain the function of the Pension Section of the
Addl. AGPR which deals with the pension cases of retired / deceased government
servants in different categories. I defined the duties at Pension Section, the classification
of the pension, and the methods of payment of the pension.

Page-1

ACCOUNTANT GENERAL PAKISTAN REVENUES, SUB OFFICE, PESHAWAR.

.SUMMARY.

In chapter 7, the G.P.Fund section of Additional AGPR, Peshawar has fully been
introduced that how it maintains, summarizes and calculates the information of the
employees of the government according to government rules. I have also discussed
different categories of advances being availed by the government employees during their
service and at retirement.
At the end in chapter 8, the problems of the Additional AGPR, Sub Office,
Peshawar, as a whole, have been discussed, which conveys the clear and transparent
picture of the whole organization. In addition, Recommendations are also added to
overcome the shortcomings that have been sought out in system.

Page-2