Checked 29 September 2026. The syllabus (12.07.2024) names the 2007 edition. CGA's Revised Fourth Edition 2024 has three correction slips so far (26.09.2024, 25.03.2025, 06.04.2026). If Exam Wing moves the syllabus to the 2024 edition, every chapter reference on this page changes; nothing had been announced by 29 September 2026.
Section IV of the Finance & Government Accounts paper is 20 marks on the Civil Accounts Manual (Revised edition 2007). The Controller General of Accounts no longer treats that as the current manual: its Revised Fourth Edition 2024 is the one in force, and it moves or renumbers material from every chapter the syllabus names. Open the 2024 edition at "Chapter 16" expecting Finance Accounts and you will be reading about non-tax revenue. This guide tells you which edition to study, and maps every syllabus item to its place in the 2024 edition using the CGA's own concordance table. ProSyllabus is an independent study site, not part of the Comptroller and Auditor General of India, the Indian Audit and Accounts Department or the Controller General of Accounts. Every rule here is quoted or summarised from Exam Wing and field-office circulars and from the documents the syllabus names; the competent authority in your office decides every individual case.
Where other pages get this wrong
Study the 2007 edition: it is the examinable reference the syllabus names. Use the 2024 edition only as a cross-reference aid. The chapter numbers in the syllabus are 2007 numbers.
Commonly published instead: Advice to "read the latest Civil Accounts Manual" without saying that its chapters are numbered differently, or chapter lists that mix the two editions.
The revised syllabus of 12.07.2024 names "Civil Accounts Manual (Revised edition 2007) issued by Controller General of Accounts". CGA's 2024 edition PDF is dated 06.03.2024, four months before the syllabus, and its own "Concordance Table II w.r.to CAM 2007 and CAM 2024" shows the old paragraphs moving into different chapters. Exam Wing has issued no revised reference list or clarification substituting the 2024 edition, so the 2007 text is what the paper is set against.
Revised syllabus (12.07.2024); CGA CAM 2024 and its correction-slip page (official).
What Section IV names, and where it is now
| Syllabus item (CAM 2007) | Title in CAM 2007 | Where it is in CAM 2024 | The trap |
|---|---|---|---|
| Ch 1 para 1.2 | Main features of departmentalisation of accounts | Para 1.2 (Main features of departmentalized accounting organization), renumbered inside: 1.2.1 becomes 1.2.1-1.2.2, 1.2.2-1.2.3 become 1.2.3-1.2.4, 1.2.4 and 1.2.4.1 become 1.2.5, 1.2.4.2 and 1.2.4.3 become 1.2.5.1 and 1.2.5.2, 1.2.5 becomes 1.2.6 | Same para number, same subject; the sub-paras shift by one, and the nested 1.2.4.x paras move under 1.2.5 |
| Ch 1 para 1.4 | Detailed procedure in regard to banking arrangements for Pay and Accounts Offices | Chapter 4 (Banking arrangements), para 4.1: 1.4.1 becomes 4.1.1 and 1.4.2-1.4.7 become 4.1.2-4.1.7 | CAM 2024 para 1.4 is new material on PFMS, not banking. Correction slip CS 03 (06.04.2026) changes "Rs 100 crores" to "Rs 75 crores" in CAM 2024 para 4.1.7, the successor of 2007 para 1.4.7 |
| Ch 1 para 1.12 | Advices on RBI (CAS) Nagpur, and operation and clearance of the Minor Head, RB Suspense (CAO) etc. | Split: 1.12.1-1.12.5 go to para 4.4 (Issue of IGA advices to RBI (CAS)); 1.12.6-1.12.8 go to para 13.7; the note below 1.12.8 and 1.12.9 go to 13.8.1 | The subject now sits in two different chapters, 4 and 13 (paras 4.4, 13.7 and 13.8.1) |
| Ch 4 para 4.6 | Allocation of expenditure between capital and revenue | Chapter 2, para 2.11 (same title): 4.6.1-4.6.2 become 2.11.1-2.11.2 | CAM 2024 para 4.6 is penal interest on accredited banks, a different subject |
| Ch 4 para 4.7 | Accounting of transactions under Reserves and Reserve Funds | Chapter 2, para 2.12 (same title): 4.7.1-4.7.5 become 2.12.1-2.12.5 | Old Chapter 4 (pre-check and post-check) is now Chapter 2 |
| Ch 4 para 4.8 | Classification of aid materials and equipment received from abroad | Chapter 2, para 2.13 (same title): 4.8.1-4.8.3 become 2.13.1-2.13.3 | As above |
| Chapter 5 | Compilation, consolidation of accounts, preparation of ledger and summary of balances | Still Chapter 5, paras renumbered: 5.1 goes to 5.2; 5.2 to 5.5; 5.3.1 to 5.6.1; 5.4 to 5.7; 5.7 to 5.9; 5.9 to 5.10; 5.10 to 5.11; 5.11 to 5.12; 5.14 and 5.15 keep their numbers | Some 2007 paras are deleted (5.3.2, 5.3.5-5.3.6, 5.5.2, 5.6.1); 5.5.1 goes to 5.8.1 |
| Chapter 7 | Pension payments and payment from the Compassionate Fund | Still Chapter 7: 7.3 becomes 7.4; 7.4.1 becomes 7.4.7; 7.18.1 (defined contribution pension scheme) becomes 7.20.1-7.20.5; new 7.18 and 7.19 | Correction slip CS 01 (26.09.2024) amends the successor paras: in CAM 2024 para 7.20.5(a) "(-) credited" becomes "debited", and "PFDRA" becomes "PFRDA" in 7.20.1(iv) and 7.20.5(a) to (c) |
| Chapter 8 | Inter-governmental and inter-departmental adjustments | Still Chapter 8: 2007 para 8.8 is deleted, so 8.9 onward move down; 8.15 becomes 8.14, 8.18 becomes 8.15, 8.21 becomes 8.18, 8.23 becomes 8.20 | Para numbers from 8.9 on are off by one or more |
| Chapter 10 | Loans, advances, grants-in-aid, guarantees and investments | Still Chapter 10: 10.1.1 to 10.10.1 unchanged; parts of 10.10 renumbered; new paras 10.13 to 10.15 | Numbering is unchanged up to 10.10.1; 2007 para 10.10.2 is deleted and the later 10.10 paras move (10.10.3 becomes 10.10.5). The new 10.13-10.15 are 2024 material |
| Chapter 16 | Finance Accounts | Chapter 12 (Finance Accounts), mostly parallel: 16.1.1 becomes 12.1.1 and so on through 16.8 to 12.8, but 16.2.2 becomes 12.2.2-12.2.3 and 16.3.1-16.3.6 become 12.3.1-12.3.7 | CAM 2024 Chapter 16 is Revenue Accounting: Non-Tax Revenue |
| Chapter 17 | Miscellaneous | Chapter 19 (Miscellaneous issues): most material moves across, but several sub-paras split or renumber, e.g. 17.1.1 becomes 19.1.1-19.1.2, 17.2.5 becomes 19.2.4, 17.3.1 becomes 19.3.1-19.3.3, 17.17 becomes 19.17.1-19.17.5; 17.2.4 is deleted | CAM 2024 Chapter 17 is Guidelines for Internal Audit |
Read that table from left to right when a colleague says "it is in Chapter 16". Read it from right to left when you find a rule in the 2024 edition and want to know whether the syllabus covers it. Every mapping above is from CAM 2024's own Concordance Table II on printed pages 424 to 429; the titles are each edition's own headings. The "trap" column is our summary.
Look up a syllabus item
CAM 2007 to CAM 2024 finder
Pick a Section IV item as the syllabus prints it. The finder shows its 2007 title, where the same text sits in the 2024 edition, and the numbering trap to watch.
Mapping from CGA's Concordance Table II in CAM 2024 (official). The same data is in the table above.
Chapter numbers, edition by edition
| CAM 2007 chapter | In the syllabus? | CAM 2024 chapter with that number |
|---|---|---|
| 1 Broad features of the departmentalized accounting system | Paras 1.2, 1.4, 1.12 | 1 Broad features of departmentalised accounting system |
| 2 Pre-check payment procedure | No | 2 Pre-check payment procedure (now also holds old paras 4.6 to 4.8) |
| 3 DDOs authorised to draw cheques | No | 3 Procedure for cheque drawing DDOs |
| 4 Principles and procedures of pre-check and post-check | Paras 4.6, 4.7, 4.8 | 4 Banking arrangements |
| 5 Compilation, consolidation, ledger and summary of balances | Whole chapter | 5 Compilation, consolidation of accounts and ledger/summary of balances |
| 6 Provident fund accounts | No | 6 Maintenance of provident fund accounts |
| 7 Pension and Compassionate Fund | Whole chapter | 7 Pension |
| 8 Inter-governmental and inter-departmental adjustments | Whole chapter | 8 Inter-governmental and inter-departmental adjustments |
| 9 Recoveries, payments | No | 9 Recoveries, payments and accounting for employees on foreign service or deputation |
| 10 Loans, advances, grants-in-aid, guarantees and investments | Whole chapter | 10 Loans, advances, grants-in-aid, guarantees and investments |
| 11 Appropriation Accounts (Central Civil) | No | 11 Appropriation Accounts (Civil) |
| 12 Guidelines for internal audit | No | 12 Finance Accounts |
| 13 Bank reconciliation, expenditure | No | 13 Bank reconciliation, expenditure |
| 14 Bank reconciliation, revenue accounts of CBEC | No | 14 Revenue accounting, banking arrangements and reconciliation (CBIC) |
| 15 Bank reconciliation, revenue transactions of CBDT | No | 15 Revenue accounting, banking arrangements and reconciliation (CBDT) |
| 16 Finance Accounts | Whole chapter | 16 Revenue accounting: Non-Tax Revenue (new) |
| 17 Miscellaneous | Whole chapter | 17 Guidelines for Internal Audit |
| (none) | - | 18 Budgeting, its formulation and execution (new); 19 Miscellaneous issues |
Three syllabus chapter numbers mean a wholly different subject in CAM 2024: 4, 16 and 17. Old Chapter 16 (Finance Accounts) is now Chapter 12, which in 2007 was internal audit. Chapters 5, 7, 8 and 10 keep their numbers but renumber paragraphs inside. Chapter 1 keeps 1.2 but gives away 1.4 and 1.12 to other chapters. Our count from the table: of the eight syllabus items, not one survives into the 2024 edition with both its chapter and all its paragraph numbers unchanged.
So which edition should you read?
Our advice, and why
- Read CAM 2007 as your main text. The syllabus names it by edition and by chapter number, so a question that quotes "para 4.7" or "Chapter 16" is written against 2007 numbering.
- Use CAM 2024 as a cross-reference aid, not as the examinable text. It shows where a rule sits today and how current practice differs. "Current CAM 2024" means the base manual plus its correction slips (CS 01, 02 and 03), not the base PDF alone.
- Learn subjects, not numbers. "Allocation of expenditure between capital and revenue" is safe in both editions; "para 4.6" is not.
- Do not buy a guide that lists CAM 2024 chapter numbers against this syllabus without saying so: 2024 Chapter 16 is non-tax revenue and 2024 Chapter 17 is internal audit, neither of which the syllabus names.
Our reading of the revised syllabus (which names the 2007 edition) and the CGA concordance. Exam Wing has issued no clarification pointing to the 2024 edition.
Both editions are free PDFs on the CGA website. The 2007 file is the one the syllabus means, even though CGA now hosts it as an older publication. The copy CGA hosts is not an untouched 2007 print: it cites a 2019 correction slip to the List of Major and Minor Heads and its para 5.15.3 already carries the "Prior Period Adjustments" text with an illustrative Annexure C, so read that hosted copy rather than an old printed one. The 2024 file is 603 pages; the concordance tables are near the end, before the forms. CGA has issued three correction slips to the 2024 edition so far: CS 01 to Chapter 7 on 26.09.2024, CS 02 to Chapters 1 to 3 on 25.03.2025, and CS 03 to Chapter 4 on 06.04.2026. None of them touches the 2007 text, but two touch paragraphs that descend from syllabus items: CS 03 changes "Rs 100 crores" to "Rs 75 crores" in 2024 para 4.1.7 (2007 para 1.4.7), and CS 01 changes "(-) credited" to "debited" in 2024 para 7.20.5(a) and corrects "PFDRA" to "PFRDA" in paras 7.20.1(iv) and 7.20.5(a) to (c) (2007 para 7.18.1).
The syllabus paragraphs, one by one
Chapter 1: paras 1.2, 1.4 and 1.12
Para 1.2 describes departmentalisation itself: accounts kept by the ministry's own Pay and Accounts Offices rather than by an Accountant General. It is the frame for everything else in Section IV and keeps its number in 2024. Para 1.4 sets out the banking arrangements for Pay and Accounts Offices, the accredited bank that pays their cheques and collects their receipts; in 2024 this whole block moved to Chapter 4, which is now the banking chapter. Para 1.12 covers advices to the Reserve Bank of India (Central Accounts Section) at Nagpur and the operation and clearance of the minor head RB Suspense (CAO); in 2024 it split, with the advices (1.12.1-1.12.5) going to para 4.4, paras 1.12.6-1.12.8 going to para 13.7 in the bank reconciliation chapter, and the note below 1.12.8 with para 1.12.9 going to para 13.8.1.
Chapter 4: paras 4.6, 4.7 and 4.8
These three paragraphs are the classification rules inside the old pre-check chapter: how to split an expenditure between capital and revenue, how to account for transactions through reserves and reserve funds, and how to classify aid material and equipment received from abroad. In 2024 all three moved to Chapter 2 as paras 2.11, 2.12 and 2.13 with their titles unchanged. They are short and rule-dense.
Chapters 5, 7, 8 and 10
Chapter 5 is the monthly accounting cycle: compiling vouchers and receipts, transfer entries, the classified and consolidated abstracts, monthly accounts to the Principal Accounts Office and the CGA, the ledger of debt, deposit, suspense and remittance balances, the summary of balances and proforma corrections. Chapter 7 is pension: the Central Pension Accounting Office, pension payment orders, disbursement through banks and treasuries, commutation, and the Compassionate Fund. Chapter 8 covers settlement between governments and departments: cash settlement, book adjustment, March transactions, and the special procedures for Railways, Defence, Posts and Telecom and for State transactions. Chapter 10 covers loans, advances, grants-in-aid, guarantees, investments and permanent advances, and it links straight to IGAS 1, 2 and 3 in Section V.
Chapters 16 and 17
Chapter 16 describes the Union Finance Accounts: their form, the material the Principal Accounts Offices send, the statements in Part I (summary of transactions, debt position, loans, guarantees, summary of balances) and Part II (detailed accounts), certification and supply. In 2024 it is Chapter 12 with mostly parallel numbering; 16.2.2 and 16.3 split into more paras (12.2.2-12.2.3 and 12.3.1-12.3.7). Chapter 17, Miscellaneous, is a grab-bag of procedures: arrear claims, deposits, transfer of balances, reorganisation of ministries, personal deposit accounts, objections, review of balances, exchange gains and losses, and preservation of records. In 2024 it is Chapter 19, with several sub-paras split or renumbered on the way (see the table above).
Selected para shifts inside the chapters that kept their numbers
| CAM 2007 para | CAM 2024 para |
|---|---|
| 5.1 Compilation of vouchers | 5.2 (5.1.1 to 5.2.6-5.2.7; 5.1.2 to 5.2.2; 5.1.3 to 5.2.1) |
| 5.2 Compilation of receipts | 5.5 (5.2.1 to 5.5.1(i); 5.2.2-5.2.3 to 5.5.3-5.5.4) |
| 5.3 Transfer entries | 5.6 (5.3.1 to 5.6.1; 5.3.3 to 5.6.3; 5.3.2 and 5.3.5-5.3.6 deleted) |
| 5.4 Departmental classified abstract | 5.7 (5.4.1-5.4.6 to 5.7.1-5.7.6) |
| 5.15 Proforma corrections | 5.15 (unchanged) |
| 7.3 Determination and authorisation of pension | 7.4 (7.3.1 to 7.4.1.2; 7.3.3 to 7.4.3.1-7.4.3.7) |
| 7.18 Defined contribution pension scheme | 7.20 (7.18.1 to 7.20.1-7.20.5) |
| 8.8 Settlement of debits for supplies | Deleted |
| 8.9 Missions and posts abroad | 8.8 |
| 8.15 to 8.18 Centre and State transactions | 8.14 and 8.15 |
| 8.19 TDS from State bills | 8.16 |
| 8.20 National Highways | 8.17 |
| 8.21 Loans and grants to UTs with legislature | 8.18 |
| 8.23 Posts, Telecom, Railways and Defence items | 8.20 |
| 10.1 to 10.10.1 | Same numbers; 10.10.2 deleted, 10.10.3 becomes 10.10.5, 10.10.4 becomes 10.10.6-10.10.7; new 10.13 to 10.15 added |
This table is a selection of the larger moves, not the full concordance; for example 5.1.4-5.1.5 become 5.2.8-5.2.9, 5.3.4 becomes 5.6.4-5.6.5 and 7.3.2 becomes 7.4.2.1-7.4.2.2. For any exact sub-paragraph, check CAM 2024's Concordance Table II.
A note on proforma corrections, para 5.15: the Gazette notification of IGAS 4 on prior period adjustments says the Union Finance Accounts' prior period adjustments are "governed by the Paragraph 5.15.3 of the Civil Accounts Manual". That is one of the few places where Section IV and Section V meet by name, and para 5.15 keeps its number in both editions.
Tick off Section IV
Section IV tracker (CAM 2007 numbering)
Items are the syllabus's own list, in 2007 numbering. The 2024 location is in brackets so you can read current rules too.
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Ticks are saved only in this browser on this device.
Which Civil Accounts Manual is in the Sr. Accountant incentive exam syllabus?
The Revised edition 2007, issued by the Controller General of Accounts. The syllabus of 12.07.2024 names it by edition.
Is there a newer Civil Accounts Manual?
Yes. CGA's Revised Fourth Edition 2024 is current, with correction slips of 26.09.2024, 25.03.2025 and 06.04.2026. It moves or renumbers material from every chapter the syllabus names.
Where is the Finance Accounts chapter in the 2024 edition?
Chapter 12. In the 2007 edition, which the syllabus follows, it is Chapter 16. Chapter 16 of the 2024 edition is Revenue Accounting: Non-Tax Revenue.
Where did paras 4.6, 4.7 and 4.8 go?
To Chapter 2 of the 2024 edition as paras 2.11, 2.12 and 2.13, with the same titles. Para 4.6 of the 2024 edition is about penal interest on accredited banks.
Should I study the 2007 or the 2024 edition?
Study the 2007 edition, which the syllabus names as the reference. Use the 2024 edition and its concordance as a cross-reference aid; Exam Wing has issued no revised reference list moving the paper to it.
Where is the concordance between the two editions?
Inside the 2024 edition: "Concordance Table II w.r.to CAM 2007 and CAM 2024", printed pages 424 to 429.
Will the syllabus move to the 2024 edition?
Nothing has been announced as of 29 September 2026.
Sources
- official — Revised Syllabus of "Incentive Examination for Senior Accountants", Paper: Finance & Government Accounts (standalone copy on the CAG Syllabus and Books page, PDF of 15.07.2024)
- official — Exam Wing Circular No. 02 of 2024, No. 237/03-Exam/Syllabus Revision/2024 (12.07.2024): revised syllabus of the DE for Accountants and the IE for Sr. Accountants of A&E offices, applicable from the date of issue
- official — Civil Accounts Manual, Revised Second Edition 2007, Controller General of Accounts (as hosted by CGA)
- official — Civil Accounts Manual, Revised Fourth Edition 2024, Controller General of Accounts (603 pages), including "Concordance Table II w.r.to CAM 2007 and CAM 2024" on printed pages 424 to 429
- official — CGA: correction slips to the Civil Accounts Manual Revised Fourth Edition 2024 (CS 01 to Ch 7, 26.09.2024; CS 02 to Chs 1-3, 25.03.2025; CS 03 to Ch 4, 06.04.2026)
- official — GASAB: Indian Government Accounting Standards (IGAS) page, with the Gazette notifications of IGAS 1 (S.O. 2979(E), 20.12.2010), IGAS 2 (S.O. 1113(E), 19.05.2011), IGAS 3 (S.O. 268(E), 13.02.2012) and IGAS 4 (S.O. 1033(E), 02.03.2023)
- official — CAG Syllabus and Books page (lists the revised syllabus of the Incentive exam for Senior Accountants)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
