GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS

RAILWAY BOARD

INDIAN RAILWAY FINANCE CODE
VOLUME – II – APPENDICES

CLASSIFICATION OF ACCOUNTS OF EXPENDITURE AND EARNINGS

The classification of expenditure and earnings embodied in this volume, as per Para 4 of the (preface to Financial Code, Volume I, is based on the recommendations of the Task Force constituted in 1973 (in pursuance of the recommendations of the Railway Convention Committee, 1971), as accepted by the Government in consultation with the Comptroller and Auditor General of India. This is in supersession of the Classification of Earnings, Classification of Revenue Expenditure and Classification of Capital Expenditure contained in Appendices I, II and III respectively of the General Code Volume II. This revised classification is effective from 1st April 1979.

PREFACE
(First Re-print)

This edition is a reprint of Indian Railway Finance Code, vol. II-Appendices,

(First edition, 1983] incorporating additions and alterations introduced through Advance Correction Slips issued up to Number 48 F-II dated 30th December, 1996.

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