The annual financial statement shows the receipts and payments of the government under the 3 parts in which government accounts are kept in :
1. Consolidated Fund
2. Contingency Fund
3. Public Account
Which of the following items are covered under the Public Account?
(a) All revenue received by the government
(b) Loans raised by the government
(c) Funds placed at the disposal of the President
(d) Transactions relating to provident fund, small savings, etc.