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What are the main unit and basis of the classification and codification in accounts?
The broad principles of classification of the Govt. Accounts are given below:
As a general rule, the classification of transactions in Govt. Accounts shall have closer reference to functions, programmes and activities of the Govt. Accounts as under:

The main units of classification in accounts are given below:
Major Head
Major Head of accounts falling within the Consolidated fund shall generally correspond to “Function of Govt.” such as different services like agriculture, education etc. Sometimes major Heads may be divided into Sub-Major Heads for the purpose of “Various Functions of the Govt.” [Major Head — 4 digits codes, Sub- Major Head — 2 digits codes.]
Minor Head
Major Head of Account is divided into Minor Head for the purpose “Programme Undertaken under each function” represented by Major Head. [Minor Head – 3 digits codes.]
Sub-Heads
A programme may consist of a number of schemes or activities and these shall generally correspond to Sub-Head below the Minor Head represented by the programme.
Detailed Head
For the purpose of item-Wise control over expenditure and indicate the “Object and nature of expenditure” on a scheme out of Consolidated fund in terms as object of classification as detailed head viz. Salaries, Office Expense, Grant-in- Aid etc.
There is some exception as may be authorised specially in any individual case viz. Receipt representing interest shown under the head “0049-Interest Receipts” and maintenance of repair of non-residential buildings of P.W.D. under the head “2059-Public Works Deptt.”
For the purpose of computer based financial system 9 digit codification pattern have been introduced earlier. In the year 1999, the West Bengal Govt. has introduced 17/19 digit codes for expenditure and 14 digits codes for receipts in consultations with A.G. West Bengal for the purpose of computer based financial system.
Particulars of Expenditure are given below:

How is allocation between Capital and Revenue expenditure on a Capital Scheme determined?
Allocation between capital and revenue expenditure on a Capital Scheme for which separate Capital account and Revenue account should he kept as per advice of the C.A.G. The main principles are given below in this regard:
(a) Capital Account
(i) All charges for the first construction and equipments of the Project.
(ii) Intermediate maintenance of work before open for service.
(iii) Further additions and improvements as may be sanctioned by the competent authority.
(b) Revenue Account
(i) All subsequent charges for maintenance and all working expenses.
(ii) All expenditure on the working and upkeep of the project and also renewal and replacement including addition and alteration, improvement and extension of the project as prescribed by the govt.
(iii) In case of works of renewal and replacement which partake both of a Capital or Revenue nature, the allocation of expenditure should be regulated by the broad principle that revenue should pay or provide a fund for replacement of all wastage or depreciation of property originally provided out of capital grants. The same may be made out of Capital Account or Revenue Account as per decision of the Govt.
(iv) Expenditure for repairs of damage caused by natural calamities such as flood, earthquake, fire etc. may be made out of Capital Account or Revenue Account or divided between them as decided by the Govt, according to the circumstances of each case.
(v) Capital Receipt, if any, should not be deposited to Revenue Receipt account. The same should be deposited to the Capital head as reduction of capital expenditure.

What are the principles, purpose and method of the Government Accounting?
Principles of the Government Accounting
The activities of a good Government are determined by the needs of the country. It is a matter of the decision for the Government as to what expenditure will be necessary during the year in carrying out these activities. After a decision has been reached on the above points the Government will decide how to collect money to meet that expenditure. The classification of transactions in the Government Accounts is required as under:
(i) Administrative classification of the activities;
(ii) The classification regarding the nature of transactions.
The immediate object of the Government Accounting is not to ascertain the profit and loss on the transactions as a whole in carrying out its activities. On the basis of the budget and accounts Government determines (i) whether it will be justified in curtailing or expanding its activities, (ii) whether the rate of tax will increase or decrease.
Purpose of Government Accounts
Government Accounts are prepared in such a way as to enable the Government to determine how little money may be collected from the tax-payers in order to fulfill its necessary activities at the proper standard of efficiency.
Method of Government Accounting
Government Accounts are kept mainly on the Single Entry System. A portion of the Government Accounts is kept on the Double Entry System, the main purpose of which is to bring out the Balance of the Accounts in regard to which the Government acts as a banker or remitter or borrower or lender.