2. A State ULB Accounting Manual is developed for implementing Accrual-based Double Entry Accounting in Urban Local Bodies of West Bengal. The Manual is subject-wise divided into the following : Part – 1 : Introduction to Double Entry Accrual-based Accounting Part – 2 : Accounting Principles Part – 3 : Guidelines for preparation of opening Balance Sheet Part – 4 : Chart of Accounts Part – 5 : Forms and Formats Part – 6 : Transaction Entries

5. Since the persons associated with the Accounting Reforms are not always conversant with various Accounting treatments, adjustments, and software- related points, CHANGE MANAGEMENT UNIT comes across a volley of questions and queries of the concerned people from different corners of the state. Help Desks in four offices in West Bengal have been opened for the purpose – one in the office of the CHANGE MANAGEMENT UNIT, and 3(three) in each of the Presidency, Bardhaman and Jalpaiguri divisional offices of the Directorate of Local Bodies.