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GTZ devised a Simplified, Standard and Common Accounting System for PACS. While designing the Common Accounting System for PACS, the existing systems and practices of accounting of the PACS in a number of states have been studied both under manual and computerised systems having regard to the nature and scale of business, prudential. Deficiencies In Present Accounting System of PACS. Accounts are maintained on cash basis. The books of accounts are not standardized. Cash book, Bank book. Day book is not maintained by PAC. All transactions are written in a book called “Kird”. COMPREHENSIVE STUDY ON COMMON ACCOUNTING SYSTEM FOR PACS ANIL KUMAR SONI 1 & HARJINDER PAL SINGH SALUJA 2 1Research Scholar, Govt. PG College Durg, Chhattisgarh, India 2Professor, Govt. PG College Durg, Chhattisgarh, India ABSTRACT The introduction of a Uniform Accounting System for Primary Agriculture Cooperative Credit Society. PACS Scan Mobile lets you capture vital patient images and video using your Android device or other supported device. . Common accounting system is landmar k in changing the accounting s ystem followed by PACS. The easy comparison of financial state ments of PACS in sates and thr oughout India.