Download HANDBOOK OF ACCOUNTING GUIDELINES — This handbook provides an introduction to the accounting systems and processes of the Government of Pakistan. It is intended as a general introduction to the subject for use by Government employees or anyone interested in understanding the legal and accounting framework under which the Government of Pakistan operates. It should be noted that this handbook itself does not constitute actual policy or procedure issued under the authority of the Auditor-General. It is intended to be a summary of the Government accounting and financial management environment, with detailed policies and procedures obtained from a more comprehensive set of manuals. The accounting framework consists of accounting principles, policies and procedures for the GoP. The framework prescribes a particular basis of accounting, which is relevant and applicable to Pakistan, but also adopts, where applicable, the accounting concepts laid down in Generally Accepted Accounting Principles (GAAP).