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A State ULB Accounting Manual is
developed for implementing
Accrual-based Double Entry
Accounting in Urban Local Bodies

of West Bengal. The Manual is
subject-wise divided into the
following :

Part – 1 : Introduction to Double
Entry Accrual-based
Accounting
Part – 2 : Accounting Principles
Part – 3 : Guidelines for
preparation of opening
Balance Sheet
Part – 4 : Chart of Accounts
Part – 5 : Forms and Formats
Part – 6 : Transaction Entries


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Since the persons associated with the Accounting
Reforms are not always conversant with various
Accounting treatments, adjustments, and softwarerelated points, CHANGE MANAGEMENT UNIT
comes across a volley of questions and queries of the
concerned people from different corners of the state.
Help Desks in four offices in West Bengal have been
opened for the purpose – one in the office of the
CHANGE MANAGEMENT UNIT, and 3(three) in
each of the Presidency, Bardhaman and Jalpaiguri
divisional offices of the Directorate of Local Bodies.