Section 5 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
5. Chart of Accounts.
- Accounting entries shall be identified with a standard chart of accounts consisting of(a)Function Code, a mandatory code as per Schedule I of the Rules(b)Account Code, a mandatory code as per rule 6 below(c)Functionary Code, an optional code, wherein the section of the municipality, which discharges the function is identified(d)Field Code, an optional code, wherein the geographical divisions in the municipality are identified.(e)Fund Code, a mandatory code, wherein various funds referred in rule 4 are identified.
