Subject(s): Panchayat : Finance, Accounting, Auditing -- Local government, panchayat and accounting -- panchayati raj in west Bengal, Finance of Panchyati raj institutions in West Bengal, Gram panchayat accounting rules, Rules regarding maintenance of Zilla Parisad and panchayat samiti accounts -- Field work study of actual accounting practice of panchayati raj institutions, Auditing of the panchayti raj institutions, Accounting reports -- Accounting for management of panchayti raj institutions, Comparative study of accounting of panchayati raj in Tripura and west Bengal, Recommendations of the commission and committees regarding accounting and control