Section 11 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
11. Cash Book.
(1)The Cash Book shall be the book of original entry recording transactions involving cash and/or bank.(2)The Cash Book has two sides, namely, 'receipt' and 'payment'. All collections on behalf of the municipality shall be recorded on the 'receipt' side; and all payments shall be recorded on the 'payment' side.(3)Separate Cash books shall be maintained for each of the Funds referred in Rule 4.(4)Separate Cash books shall be maintained in respect of each bank account.(5)The Cash book shall be closed daily, the totals for the end of day struck and the closing balance worked out.(6)The Commissioner or the officer authorized by him, shall examine the entries and the closing balance in the Cash book every day and affix his signature in token of such examination. He shall also verify the cash balance on hand with the Cashier/Shroff with reference to the Cash book balance every day.(7)The Cash book shall be maintained in Form No.l.
