1. Introductory
2. General Principles and Rules
3. General Outlines of the Systems of Accounts
4. Relations with Audit
5. Cash
6. Supply of Funds and Other Remittance Transactions
7. Revenue and Miscellaneous Receipts
8. Pay and Allowances: General Rules
9. Bills of Gazetted Government Servants
10. Establishment
11. Contingent Charges
12. Miscellaneous Charges
13. Loans and Advances to Government Servants
14. Sanctions
15. Deposits
16. Buildings and Railway Mail Service Vans
17. Provident and Other Funds
18. Miscellaneous Subjects