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India Office Records: L/AG/1-52: India Office Accountant-General's Records c1601-1974

This is one of a series of pages giving brief descriptions and summary lists of documents in India Office Records classes.

Brief description

The Accountant-General's Department dealt with the comprehensive and systematic recording of receipts and disbursements by the East India Company and the India Office, with the staff of the home establishment and their salaries, with the estates and wills of persons dying in India, and with the leave and furlough pay and pensions of members of the Indian civil and military services. Among financial activities peculiar to the Company period are the ledgers of the early joint-stock voyages and the registers of Company stockholding and stock transfers. Also included are records of the London offices of the various Indian railway, irrigation and canal companies.

List of Accountant-General's Records series

The India Office Accountant-General's Records are unusually comprehensive, and record the financial and accounting aspects of almost every type of business transaction carried on by the East India Company and the India Office. For each series there is available, in the Asian & African Studies Reading Room, a full list of documents. Summary lists of the records in each series, where they are prepared, are available through this page. To see the summary list of records in any series, select the alphanumeric series designation (for example L/AG/1) in the following list.

A. Records originating in the Accountant-General's Department

(a) Main Books of Account

L/AG/1 Ledgers and Journals 1657-1955
L/AG/2 Abstracts of Military Transactions 1873-1955
L/AG/3 Abstracts of Expenditure on Stores and Freight 1914-1933
L/AG/4 Abstracts of Miscellaneous Payments 1860-1955
L/AG/5 Abstracts of Cash Receipts 1860-1955
L/AG/6 Numbered Registers of Payments 1927-1966
L/AG/7 Records of the Parliamentary Votes Accounts 1934-1950
L/AG/8 Books of Account with the Government of Burma 1937-1959

(b) Accounting Procedure and Control

L/AG/9 Accounting Procedure and Control papers 1708-1955

(c) Accounts and Statements prepared for special purposes

L/AG/10 Accounts compiled for Parliament, the Treasury, and the Board of Control 1773-1896
L/AG/11 Accounts presented to Parliament 1788-1953
L/AG/12 Annual Home Accounts and Estimates of the Secretary of State for India 1870-1930
L/AG/13 Monthly Home Cash Accounts of the Secretary of State 1864-1955
L/AG/14 Stocks, Bonds and Loans: Capital Investments 1601-1943
L/AG/15 Stocks, Bonds and Loans: Dividend and Interest Statements 1707-1950
L/AG/16 Bills of Exchange 1799-1931
L/AG/17 Bullion 1732-1932
L/AG/18 Miscellaneous Home Accounts 1601-1871

(d) Records of the Sections and Services of the Department

L/AG/19 Salaries and Wages of the Home Staff 1760-1951
L/AG/20 Pay and Allowances of the Civil and Military Services of India and Burma 1795-1963
L/AG/21 Issue of Pensions and Annuities 1788-1972
L/AG/22 Accounts and Estimates Section Records 1829-1955
L/AG/23 Administration of Pension Funds 1769-1974
L/AG/24 Miscellaneous Section Records 1615-1953
L/AG/25 Income Tax 1806-1955
L/AG/26 Effective and Non-Effective Accounts with the United Kingdom Government 1860-1947
L/AG/27 Remittance Accounts with India 1934-1942
L/AG/28 Accounting Material connected with Burma 1937-1968
L/AG/29 Departmental Correspondence Series
L/AG/30 Establishment Matters 1764-1948
L/AG/31 Actuarial Materials 1822-1931
L/AG/32 Powers of Attorney and Bonds of Indemnity 1670-1972
L/AG/33 Probates and Letters of Administration of United Kingdom Deceased Estates 1698-1966
L/AG/34 Records of the Official Agent to the Administrators General in India, and of the Estates and Wills Branch 1705-1948

B. Records of work performed in liaison with other India Office departments

L/AG/35 India Audit Office Records 1815-1950
L/AG/36 Records of Stores sent to India by the India Stores Department 1829-1889
L/AG/37 Records connected with Currncy Reserves and Exchange Equalisation 1898-1953
L/AG/38 References to Legal Adviser on Financial Matters 1836-1909

C. Accounts of the Governments of India and Burma

L/AG/39 Accounts and Estimates of Governments in India 1788-1948
L/AG/40 Records of Refugee Camps and of the Relief of Evacuees, etc. in India: Second World War 1941-1952
L/AG/41 Accounts of the Office of the High Commissioner for India in London 1870-1968
L/AG/42 Accounts and Estimates of the Government of Burma 1937-1952

D. Accounts and related Records of Authorities not part of East India House or of the India Office

L/AG/43 Board of Control Records 1784-1858
L/AG/44 East India Company Records 1858-1874
L/AG/45 Records of Dependent Institutions 1830-1911
L/AG/46 Records of the London Offices of Indian Railway Companies 1846-1954
L/AG/47 Records of the London Offices of Indian Irrigation, Canal and Water Transport Companies 1858-1897
L/AG/48 Records relating to Burma Ruby Mines Ltd.

E. Other Miscellaneous Material

L/AG/49 Office Copies of Reports and Despatches 1860-1935
L/AG/50 Material which cannot otherwise be classified 1721-1950
L/AG/51 Documents in the Custody of the Cashier 1812-1964
L/AG/52 Superseded Registers and Indexes of Records in the Department 1884-1938

How to consult documents in these series

Summary lists of the records in each series, where they are prepared, are available through this page. To see the summary list of records in any series, select the alphanumeric series designation in the preceding list.

Researchers may consult documents in the India Office Records by using the services and facilities of the Asian & African Studies Reading Room. A full list of documents in series L/AG/1-52 is shelved in the Reading Room. Requests to see documents should bear reference numbers from that list.


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