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ebooks.i360.pk

       




Abolition 
Abolition of post 
Abnormal increase 

Abnormal indent  

Above average  
Abstract 
Abstracts of account 
Acceptance letter 
Accepted bill  !"#
Accepted for payment $ %
Accord sanction & 
Account '(
Account book )*
Account code +
Account no ,'(
Accountant  )
Accountant general Pakistan revenue -./01234

Accounting of expenditure 56)


Accounting procedure  )78
Accounts and audit office 91:
Accounts officer ;
Accumulated <=
Accuracy >?@

Page 2 of 37
ebooks.i360.pk

Acknowledge & A


Actual B
Actual cost 56B
Actual rate of pay CDEB
Adjust FG
Adjustable FG H
Adjustment of advance IFG
Adjustment of debits 5JKFG
Adjustment memo L4FG
Admit 4!
Advance I
Advance account I)
Advance copy MI
Advance payment $ I
Agreed rate NO<P
Agreed sum QR
Allocated 4!S
Allocation 4!T
Amended <UV
Amount Q
Amount charged Q"WXY
Amount claimed QZ[
Amount collected Q<"W
Amount disallowed 4Q
Amount drawn Q \%
Amount expended Q !]6
Amount less drawn Q \%^
Amount of estimate _Q

Page 3 of 37
ebooks.i360.pk

Amount of loss `aQ


Amount of security bc
Amount realized Q !"W
Annotated de
Annual f
Annual budget statement fgh 
Annual confidential report ijkf
Annual indent  f
Annual returns lmf
Annuity fn
Anticipated expenditure 56op
Anticipated receipts nWop
Anticipated savings qop
Anticipated pension qop
Appendix r
Applicant stu
Appropriate column vwx
Appropriate head yx
Approve <
Approved contractor z<
Approve design and plan {|}~<
Approve expenditure 56<
Approximated cost 
Approximated weight -K

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ebooks.i360.pk

Arithmetical order `aop


Arrears V
Arrears reports 5ij
Arrears claims 5
Arrears bill 5%
Arrears of pay C5

Assignment account w
At source 
Audit 91
Audit and inspecting 91
Audit observation 1
Audit branch %1
Audit circle 1
Audit fee 1
Audits figures 1
Audit inspecting 1
Audit munal  1
Audit objection 1
Audit office 91:
Audit queries 1
Audit report ij1
Audit ruling 1
Audited account <1
Authorized <

Page 5 of 37
ebooks.i360.pk

Authority 
Authority letter L4
Available )

Availability of funds

Average 
Average pay C
Average prices 
Average weight -
Avoidable expenditure 56 H
Avoidance of debt K
Bad debt JK~
Baggage -
Balance -
Balance due  Y

Balance of payment  -
Balance of trade -
Balance sheet - 
Balance to be realized 
Bank account (
Bank charges 
Banking w
Banking facilities wn
Belated adjustment FG
Belated vouchers 

Page 6 of 37
ebooks.i360.pk

Bill of exchange 
Blank cheque  
Book adjustment FG*
Booking of expenditure 56
Broad sheet  
Borrow K
Borrower K
Borrowing department 
Budget allotment ghT
Budget estimate gh_
Budget figures gh
Budget grant gh
Budget manual gh
Budget notes gh
Budget provision gh
By order 
By post ~
Calculation ?
Calendar year "
Cancellation
Capital  
Capital budget gh 
Capital account ) 
Capital gain 

Page 7 of 37
ebooks.i360.pk

Capital major head "y


Capital paid up < 
Capital at charge 
Capital outlay 56
Capital works 
Carriage  %
Carried forward  %
Carried over  \
Cash 
Cash account )
Cash balance 
Cash book (
Cash in hand 
Cash reward 
Cash sales 
Cash security bc
Cashier 
Central excise w)\
Chargeable "WXY
Charges 56
Charges recoverable J H
Civil account code ")+
Civil services regulation "+
Civil services rules "

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ebooks.i360.pk

Claim
Claim accepted 
Claimant  
Comments ?
Commercial 
Commercial accounts 
Commercial concern  
Commercial correspondence 
Commercial credit JK
Commercial department 
Commercial low -H
Committee
Committee report ij
Commodity
Commodity aid  y
Commodity loan K
Commutation "
Commuted value of pension Q"
Comparison
Comparative statement L4
Compassionate grant 
Compensatory pension 
Competent ?
Competent authority 1^

Page 9 of 37
ebooks.i360.pk

Competitive rates NO


Completion accounts -y
Completion certificate L4
Completion of formalities 
Completion report ij
Compound interest 
Computer
Confessional rates NO
Confidential ?k
Confirmation order 
Contingent ?
Contingent establishment 
Contingent paid staff 56
Contingent register 56
Continuous audit 91
Control of account 

Control of expenditure 56

Controlling officer  ;
Counter w
Counter part 
Creditor uK
Credit voucher W%
Crossed cheque !
Current account )

Page 10 of 37
ebooks.i360.pk

Current year "


Current session F5
Current rate of exchange  DE
Current expenses F556
Current market rates NO
Current month 
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"
Debit balance 
Debitable  Y
Debitable to head y#
Debited to #
Debt K
Debtor $
Deduct %

Page 11 of 37
ebooks.i360.pk

Decimal &
Decimal point '&
Defalcation (&
Default in payment )?* 4
Defense payment $ +
Deficit budget ,-
Demurrage charge ./-
Demand for grant 
Demi official w0
Deposit balance (=
Deposit form (=1
Deposit receipt =A
Deposit voucher ="2
Deposit works 3
Deposit and advance =
Depreciation 4 
Depreciation account 4 )
Deputy 3454
Deputy accountant general 23454
Designation ?6
Dispatch 7V
Dispatch register 7V
Detailed estimate 89
Detailed head y:

Page 12 of 37
ebooks.i360.pk

Details of payment $ ;


Development budget gh<V
Development programmed =><V
Development project ?5<V
Direct tax "@t
Disability pension A
Disbursement $ 
B
Discharge certificate C DEF DHG I~
Discount J?iK
Discrepancy L
Disposal MN?
Distribution of revenue B1O
District accounts officer P;
Document attached }Q R
Double entry S
Doubtful expenditure ]6T
Dual charges UVS
Duly +
Duplicate copy M
Duplicating machine WM
Duty X
Duty allowance X
Duty rates "@DE
Earned income relief CYy\%J

Page 13 of 37
ebooks.i360.pk

Earning Yy\
Economy disparity Z
Economic growth VZ
Economy services XZ
Economy cut %
Embossed stamp [\]
Embossing w^
Emolument Y
Enhancement 
Establishment 
Estate duty 56"@
Estimate _
Estimate cost 
Estimate expenditure ]6
Excess _?`
Excess payment $ _
Excise duty w)\"@
Expenditure ]6
Expenditure head ]6y
Expiry of leaves ab
Export y\%
Export duty "@y\%
Export duty "@y\%
Extension order c

Page 14 of 37
ebooks.i360.pk

External debt L4c


Extra copy M_
Extra expenditure ]6_
Extra ordinary leave a

Extra ordinary pension 

Extra ordinary receipt nW

Falsification of accounts d
Family pension e
Federal consolidated fund f g1
Fees realized <"W
Fictitious h?i
Fictitious entries 5h
Fictitious payment $ h
Fictitious stamp [h
Figure  
File no -j
Final k?6\
Final account k
Final grant l=6\
Final payment $ 6\
Final report ij6\
Final sanction 6\
Final settlement m6\
Finance and taxation Wn

Page 15 of 37
ebooks.i360.pk

Financial n?
Financial condition 
Financial discipline no
Financial operation w
Financial powers 
Financial rules 
Financial year "
Firm 
First quarter pqr
First schedule ""s
Fiscal administration to
Fiscal year "
Fixation of pay CT
Fixed assets uvwH
Fixed deposit = x
Fixed traveling allowance y$
Floating assists uv
Floating debt zK
Folio L
For accounting purpose ){%
For approval %
For favor of orders |%
For official use only }~"w
For ready reference %

Page 16 of 37
ebooks.i360.pk

For signature %


For remarks %
For suggestion }%
Forecast ?m
Foreign loans zKY
Foreign service f
Formal grant +
Formal orders |+
Formal sanction +
Formalities 
Forwarded "
Fraud ~?
Free of changes 
Free of interest 
Free treatment '
Fund f?Q
Fundamental M?
Fundamental rules 
Funds 
Gazette is?U
Gazette notification U-'
General estimate _
General reserve fund f
General revenue B1

Page 17 of 37
ebooks.i360.pk

Government securities w


Government works w
Grade =?
Grant in aid y?l=
Granting authority ^
Gratuity ?=
Grave misconduct F
Gross interest 
Gross national produce 
Gross profit 
Gross revenue B1
Growth of expenditure 56
Half average pay C
Half yearly p
Hand book *
Hand over 4!
Hard and fast rules 
Head of department %
Head of account )y
Head office : 
Heavy expenditure -
Higher authority ^V%
Hill allowance 
Hot and cold weather =56

Page 18 of 37
ebooks.i360.pk

House allowance -


House building advance -JK
House rent -F!
I agree L
If agree LE
Immediately reply )
Impress 
Impress account )
In anticipation of sanction F
Incidental charges 56
Income Yy\
Income tax Yy\
Income tax free Yy\
Income tax return Yy\lm
Increment 
In figure *
In full settlement of account )
In original 
Indemnity bond L4-
Indenter 
Initial capital 
Initial pay C
Initial grant l=
Inspection

Page 19 of 37
ebooks.i360.pk

Inspection report ij


Insurance
Insurance policy /
Inter government adjustment FG
Interest ?
Internal loan 5JK
Invalid pension A
Investment w
In view of ~
Irregularity 4H
Irregular expenditure ]6+
Irregular payment $ +
Joint responsibility  L
Journal U
Journey by road y
Journey performed y !P
Journey and halts <y
Jungle allowance 
Junior auditor 1
Jurisdiction 
Justification 
Justify 4!v?5
Joining report `
Joining time 

Page 20 of 37
ebooks.i360.pk

Jointly and severally  


Keep a note 5! 
Keep pending 
Keep up to date Z
Knowledge of accounts w
Late sanction 
Leave account a)
Leave at credit a<=
Leave salary a
Leave not due a
Leave on full pay CvZa
Leave on medical grounds 'a
Leave vacancy 
Leave without pay Ca
Ledger
Ledger account (
Ledger keeper  )
Lending department * K
Letter of credit L4
Liability ? L
Liable  L
Liquidated damages 5S< 
Liquidation 
Loan JK

Page 21 of 37
ebooks.i360.pk

Loan account JK)


Loan fund fJK

Loan and advance GzK
Local fund 
Local purchase 6
Log book 
Loss by exchange  -
Lowest tender ^
Lump sum cut %
Lump sum Q
Lump sum deduction 
Lump sum figure 
Maintains allowance s
Maintenance account  )
Major estimate _
Major head y
Manual of audit instruction 1*
Manufacturing account )
Manufacturing cost 
Marriage allowance 
Material at site o%
Maximum limit 
Measurement
Memo ! 

Page 22 of 37
ebooks.i360.pk

Medical allowance 


Memorandum ! 
Military account `1 
Minutes of meeting   
Misappropriations 5
Miscellaneous H
Misconduct 
Missing <
Modified grant l=<UV
Monthly payment Yy\
Mortgage deed L4
Motor car advance w%I

Motor cycle advance %I
Moveable property  5
National finance commission n
National income Yy\
Naval account F
Net amount Q
Net amount payable Q Y
Net claim 
Net income Yy\
Net result 
Net weight -
New expenditure 56

Page 23 of 37
ebooks.i360.pk

Nominee 4
Nomination 4 4
Nomination papers 4 4w
Nominal 4%
Non acceptance #
Non adjustment FG
Non availability  
Non compliance 
Non cooperation -
Non entitled 
Non production of document s
Non recovery W
Non recurring p
Non tax revenue Yy\@
Non working day -  
Non judicial stamp 
Objection book )*
Objection statement L4
Observation  
Obsolete 
Obverse 8 ~ F

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

Page 24 of 37
ebooks.i360.pk

Office order |:


Officiating wH
On account allocation T) 2
On demand >
Order of refund L4
Ordinary debt JK

Original document }Q B


Original record ~B
Other then charge  
Out of balance -p
Outlay 
Outline 
Outstanding < 

Outstanding advance G< 
Outstanding balance < 
Outstanding bill < 
Outstanding liability < 
Outstanding payment $ 
Over payment $ _
Over budgeting gh_
Over charging W_
Over drawl \%_
Over due _
Over estimate __

Page 25 of 37
ebooks.i360.pk

Over investment w_


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 /
Passing of account 
Pay C
Pay bill C
Pay day C
Pay of established C
Pay of officers -;C
Pay order $ L4
Pay able  Y
Payee "W
Payment $ 
Payment order $ L4

Page 26 of 37
ebooks.i360.pk

Pending 
Pension
Pension bill 
Pensioner "
Per annum f
Per capita #
Percent 
Percentage 
Period of leave ay
Period of stay <y
Periodical verification $%F D&
Permanent debt JK
Permanent establishment 
Planning Z'
Plus =
Policy holder  (
Post audit )91
Posting order *
Pre.audit +91

Pre tax income
Yy\,
Preliminary report ij 
Premature increment f+
Premium -
Prescribe $

Page 27 of 37
ebooks.i360.pk

Present pay C


Previous reference .
Probably saving q/
Producer w78
Proceed B1
Professional 0
Professional tax f0
Proper authority ^
Property tax  _5
Provident 1
Provincial coordination +W
Provincial figure  i
Public debt JKw
Public fund w
Public sector 2w
Public health L>
Public works account code L+
Purchase 6
Put up 53
Put up with file 534~
Qualification 5H
Qualified 6
Quantity indented 7 !
Quantity in hand 7

Page 28 of 37
ebooks.i360.pk

Query 
Query memo ! 
Quota 8
Quota authority 5 w
Quoted above 9
Railway reserve fund :;
Rate DE
Rate of conversion  DE
Rate of depreciation 4 DE
Rate of exchange  DE
Rating DE
Ratio <
Rebate iK
Re checking "=
Repayment p 
Revalidation >
Realizable W
Reasonable wear and tear ?@?5
Receipts nW
Receipts and expenditure ]6y\
Receipt head B1y
Receipts schedule nW"s
Received "W
Recommend 4!AB

Page 29 of 37
ebooks.i360.pk

Recovery 
Recurrent p
Redeemed C
Reference 
Refund p 
Refundable  1
Regularization 4>+
Relax & J
Reminder D  
Remission 7V
Renew 4!E
Rent F!
Rent free F!
Repair 
Reply )
Representative FG
Retention H
B
Retirement IJ
Ruling
Review ?5
Revenue B1
Revenue income Yy\B1
Revenue stamp KA
Revenue receipts B1A

Page 30 of 37
ebooks.i360.pk

Rough calculation 


Rough estimate _
Routine "

Routine cases ~


Rules in force L
Rules of business w
Running accounts )
Running expenses 56
Salary 
Sales 
Sales tax 
Sanction 
Saving q
Scale of pay f
Secret service expenditure MN56
Security deposit bc
Self financing OP u
Senior auditor 1Q
Service allowance 
Serviceable " H
Service head y
Session 
Share holder  8
Share capital R

Page 31 of 37
ebooks.i360.pk

Shipment 7V
Short term account ) xS
Shortage T?U
Short receipt W^
Short term S
Sinking fund JK S
Staff 
Standard rent F!V
Standing orders WH|
Statement L4
State telegram w
Statistic 
Status quo X
Steps Y
Stock account )
Stock balance 
Storage w
Storages charges w56
Store 
Study allowance Z
Study leave aZ
Sub clause [O
Sub head yO
Sub Para \O

Page 32 of 37
ebooks.i360.pk

Sub rules O


Subject to revision Yv/
Submission of account 
Submission of return 5lms
Subsidy b
Summary 
Sundry debtors KL
Supplementary ]
Supplementary bill ]
Supplementary rule ]
Suspense schedule ^"s
Table "s
Tabulation "s
Tariff @L4DE
Tax due  Y
Temporary staff i
Tender 
Tenure of police  x
Terms, term _E
Terminate 4!`
Terms of appointed _Ea
Token bc
Total dc
Total amount involved xQ

Page 33 of 37
ebooks.i360.pk

Total estimate cost 


Total income edc
Total loss -
Tour programme  =>
Transfer entry  f
Transit period y-
Traveling allowance y
Traveling allowance bill y
Treasury f
Treasury balance f5
Treasury form no ,1f
Treasury office f:
Treasury schedule f"s
Treasury transaction f 
Unadjusted amount Q<FG
Un authorized grant l=
Un balance -p
Un booked < 
Un called capital gh i
Un closed amount (j
Un drawn balance  \%
Un expended balance <
Un fair advantage ?54
Un fair dealing kl

Page 34 of 37
ebooks.i360.pk

Un fair means m?54


Un funded debt JKbc
Un justified charges 
Un official letter w
Un official note iw
Un paid capital < 

Un reduced <n Dop
Un spend balance <
Un traced q
Un fit for duty H4~~
Un signed < 
Un work able r H4
Un service able " H4
Un reasonable delay Y4
Un loading V
Un expired period ys
Under consideration t
Under correspondence u
Under signed v 
Uniform  
Uniform allowance  
Unit of appropriation wwx
Up to date Z
Variation 

Page 35 of 37
ebooks.i360.pk

Verified <$%
Vacancy  

y z
Vacation deptt 
Variation statement L4

Verge of retirement K~I{
Verification balance |
Verification of service |
Verification of pension |
Vide }
Voluntary retirement I~fw
Voted <w/
Voucher 
Wages U
Waive 4!
Waste full expenditure 6"
Water work Y)\
Ways and means m
Wealth 
Wealth tax 
Wear and tear iic
Weekly dairy report ij
With reference }
With drawls of money 4Q
With retrospective effect Z

Page 36 of 37
ebooks.i360.pk

Wharf age charges  m"@


Year of account )"
Year under report ij"
Year under review ?5"
Yearly balance sheet - f
Zero

Page 37 of 37

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