Section 27 in The M.P. Janpad Panchayats (Accounts) Rules, 1999
27. General Ledger.
- A General ledger in Form JP-6 shall be maintained in which all the transactions recorded in the cash-book shall be posted. In addition to the posting made in the general ledger, the similar entries shall also be made in the Subsidiary Ledger/ Register wherever prescribed under the rules. Each account shall be assigned a separate folio in the General Ledger.
