Section 12 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
12. Journal Book.
(1)The Journal Book shall be the book of original entry for recording all transactions other than those involving cash and/or bank.(2)Separate Journal Book shall be maintained for each of the Funds referred under Rule 4(3)A non-cash/bank transaction shall be first recorded in the Journal book by appropriately identifying the account head to be debited or credited in respect of the transaction.(4)The Journal book shall be maintained in Form No.2.
