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List of Major and Minor Heads
In accounting, a major head is the primary unit of classification for revenue and expenditure. It is the main unit of account for recording and classifying the receipts and expenditure of the state according to various functions such as agriculture, education, health, and so on. It is also known as the principal unit of account for recording and classifying the receipts and expenditures of the state.
Minor Heads who are subordinate to the Major Head are responsible for identifying the “Programme” that is being implemented to achieve the objectives of the function. The subheadings below the Minor Headings represent the various schemes and activities that are part of the overall program. Detailed Head is referred to as object classification in this context.
Download List of Major and Minor Heads PDF [List of Major and Minor Heads]
| Post Updated Date | July 24, 2021 |
| Category | Education & Jobs |
| No of Pages | 460 |
| Size of File | 2.70 MB |
| Language | English |
| Document Source | cga.nic.in |
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