Section 69(3) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(3)When an advance is recovered in cash or adjusted by deduction from bill through the Journal Voucher, the amount shall be noted against the original advance in the column for the month in which the recovery or adjustment is made. The total of recoveries made for a month shall be agreed with the corresponding credit under advances in the Ledger.
