Business of keeping accounts includes several departments which gives a the description of the work carried on and of the results realized in several manufactories (karm'anta); the amount of profit, loss, expenditure, delayed earnings, the amount of vyaji realized, the status of government agency employed, the amount of wages paid, the number of free labourers engaged (vishti) pertaining to the investment of capital on any work; likewise in the case of gems and commodities of superior or inferior value, the rate of their price, the' rate of their barter, the counterweights (pratimana) used in weighing them, their member, their weight, and their cubical measure; the history of customs, professions, and transactions of countries, villages, families, and corporations; the gains in the form of gifts to the king's courtiers, their title to possess and enjoy lands, remission of taxes allowed to them, and payment of provisions and salaries of them; the gains to the wives and sons of the king in gems, lands, prerogatives, and provisions made to remedy evil portents; the treaties with, issues of ultimatum to and payments of tribute from or to, friendly or inimical kings-all these shall be regularly entered in prescribed registers. Overall it keeps an account of all wages, delayed earnings, gifts paid etc.
Business of accounts then maintains the series of books from which the superintendent shall furnish all latest and up to date information. The king shall appoint such supervisors with related qualifications who shall keep all records regarding the details of every department. The superintendent shall furnish all information regarding the work in hand, of recipients, of expenditure of net balance and the task taken in each of the several departments. The accounts department has all the 354 days and nights as the working days and such work shall be paid in more or less same proportion s at the month of Ashada or mid of July. Kautilya also makes it clear that any officer who is not aware of information as gathered from the information of the espionages and spies may cause loss of money to the state treasury due to his ignorance, idle ness or even due to timid ness. As such it has been advised that a superintendent must be alert and aware of that falls within hi s responsibility. Any negligence may lead to severe state punishment .The accounts shall be submitted in the month 'of Ashada or mid of July.
Business of keeping accounts then begins the procedure of collection of accounts during which the superintendents with complete information will be sent aside so that no discussion can take place; any superintendent who shall be able to raise the revenue s hall be rewarded and those who do not present themselves at time will be punished with fine. All the superintendents should together narrate the actual account pertaining to each department.
Business of keeping accounts also keeps provision for punishments when the accountant do not at once proceeds to take the checks and when they are divided among themselves or remain aloof will receive punishment. Provision for more time is also provided in case of any delay. If the accounts are not presented in time then a period of one month extra will be granted on the lapse of which 200 aanas swill be fined to the accountant. Accordingly the table of daily accounts submitted along with the net revenue shall be checked with reference to the regulated forms of righteous transactions and precedents, and by applying such arithmetical processes as addition, subtraction, inference, and by espionage. The receipt shall, on the new year's day, be verified with reference to the place and time pertaining to them, the form of their collection (i.e. capital, share), the amount of the present and past produce, the person who has paid it, the person who caused its payment, the officer who fixed the amount payable, and the officer who received it.
Thus, business of keeping accounts which has been mentioned in Arthashastra sets the tradition of accounts keeping which continued even after the Maurya Empire. Arthashastra had been one of the most scientific treatises which introduced many administrative methods which continued even after ages.
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