Section 13 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
13. Ledger.
(1)The Ledger is a book of each account as specified in the Chart of Accounts. Each account is separately maintained with debit and credit aspects to indicate the closing balance in respect of that account. It shall provide listing of all transactions in respect of a head of account. Each entry in the Cash book and Journal Book shall have a posting in the Ledger. (2)Since Cash book in effect is a Ledger of Cash and Bank Account Heads, transactions relating to deposit into or withdrawal of cash from bank or transfer of amount from one bank account to another bank account need not be included in the Ledger.(3)At the end of every day, the transactions recorded in the Cash Book and Journal Book shall be posted to the appropriate accounts in the Ledger and should be verified.(4)The Ledger shall be maintained in Form No.3.
