Section 62 in The M.P. Zila Panchayats (Accounts) Rules, 1999
62. Trial Balance.
- At the end of each month, a trial balance shall be prepared in Form No. ZP-21. The balances of all the accounts in the General Ledger and the closing cash and bank balance in the cash book should also be taken in the Trial Balance. The aggregate of debit balances and that of the credit balances must tally.
