CSIR has introduce Accrual Accounting in 2004 and tries their level best to educate about its concepts & implementation but there are still misconception particularly at the lower level of cadre. I had came across two articles from Government Accounting Standards Advisory Board (GASAB) which beautifully elucidate Accrual accounting standard and its implementation in India.
(1) PRIMER ON ACCRUAL ACCOUNTING
http://www.gasab.gov.in/pdf/Primer151107.pdf
(2) Operational Framework of Accrual Basis of Accounting in Governments in India
http://www.gasab.gov.in/pdf/OperationalFramework%20_Final_260207.pdf
(1) PRIMER ON ACCRUAL ACCOUNTING
http://www.gasab.gov.in/pdf/Primer151107.pdf
(2) Operational Framework of Accrual Basis of Accounting in Governments in India
http://www.gasab.gov.in/pdf/OperationalFramework%20_Final_260207.pdf
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