What are the Accounting Rules For Treasuries 1992 Pdf?
Treasuries are the debt securities issued by the government of India to finance its fiscal deficit. They are also used as instruments of monetary policy by the Reserve Bank of India (RBI) to regulate the money supply and interest rates in the economy.
Treasuries are classified into different types based on their maturity period, such as treasury bills, cash management bills, dated securities, and state development loans.

The accounting rules for treasuries are the guidelines issued by the Comptroller and Auditor General of India (CAG) to regulate the manner in which initial and subsidiary accounts shall be kept by treasuries and accounts returns rendered to Accountant
General and other matters connected therewith or ancillary thereto. The accounting rules for treasuries were first issued in 1992 and have been revised from time to time.

Accounting Rules For Treasuries 1992 Pdf
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The accounting rules for treasuries cover various aspects of treasury operations, such as cash book, register of receipts and payments, check register, register of deposits, register of advances, register of pensions, cash account, list of payments,
closing abstract, plus and minus memorandum, intimation of central transactions, memorandum of vouchers, statement of lapsed deposits, small coin depot book, etc. The accounting rules for treasuries also prescribe the forms and formats to be used for
maintaining these records and rendering these returns.

The accounting rules for treasuries are available in PDF format on the website of CAG at http://www.daojharkhandgroup.in/wp-content/uploads/2022/01/PC21-1-Accounting-Rule-for-Treasuries.pdf [^2^]. The PDF document contains 176 pages and includes a
preamble, definitions, general instructions, detailed rules for each type of record and return, list of forms, and appendices.

The accounting rules for treasuries are important for ensuring the accuracy, completeness, timeliness, and transparency of treasury transactions and accounts. They also help in facilitating the audit and oversight functions of CAG and other authorities.
The accounting rules for treasuries are applicable to all treasuries in India, whether they are bank or non-bank treasuries.


Types of Treasuries in India
Treasuries in India are classified into different types based on their maturity period, as follows:


91-day treasury bills: These are the most common type of treasury bills issued by the government of India on a weekly auction basis. They have a maturity period of 91 days and are issued at a discount to their face value. The difference between the face
value and the discounted price is the interest earned by the investors.
182-day treasury bills: These are another type of treasury bills issued by the government of India on a fortnightly auction basis. They have a maturity period of 182 days and are also issued at a discount to their face value. The interest earned by the
investors is the difference between the face value and the discounted price. 364-day treasury bills: These are the longest type of treasury bills issued by the government of India on a monthly auction basis. They have a maturity period of 364 days and are also issued at a discount to their face value. The interest earned by the
investors is the difference between the face value and the discounted price. Cash management bills: These are short-term treasury bills issued by the government of India to meet its temporary cash flow mismatches. They have a maturity period ranging from a few days to a few weeks and are also issued at a discount to their face
value. The interest earned by the investors is the difference between the face value and the discounted price.
Dated securities: These are long-term debt securities issued by the government of India to finance its long-term capital expenditure. They have a maturity period ranging from one year to 40 years and carry a fixed or variable coupon rate. They are issued
at par, premium, or discount depending on the market conditions and are redeemed at their face value on maturity.
State development loans: These are debt securities issued by the state governments of India to finance their development projects. They have a maturity period ranging from one year to 30 years and carry a fixed or variable coupon rate. They are issued at
par, premium, or discount depending on the market conditions and are redeemed at their face value on maturity.

Treasuries in India are traded in the secondary market through various platforms such as Negotiated Dealing System-Order Matching (NDS-OM), Over-the-Counter (OTC) market, stock exchanges, etc. The prices and yields of treasuries vary depending on the
demand and supply factors, inflation expectations, monetary policy stance, fiscal situation, etc.
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