Section 161 in Andhra Pradesh Civil Rules of Practice and Circular Orders, 1980
161. Form of statement of account:
(1)A statement of account shall be in the form of a debtor and creditor account and shall be verified by the affidavit of the counting party or his agent. The items on each side of the account shall be numbered consecutively, and a balance shall be shown.(2)A statement of objection to an account, or to the report of a Commissioner, shall specify the items to which objection is taken by reference to their number in the account or report, or`the date of the item and page of a particular book of account, or otherwise as in Form No. 33.(3)A statement of surcharge shall specify the amount with receipt of which it is sought to charge the accounting party, the date when, the person from whom and the particular account on which, the same was received by him, or in Form No. 33.(4)A statement of objection of surcharge shall also state shortly and concisely the grounds of the objection or surcharge and shall also state the balance, if any, admitted or claimed to be due, as in Form No. 33.
