Section 43 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
43. Updation of Subsidiary Ledgers.
(1)The Account section shall maintain separate Subsidiary Ledger for each of Major Heads of Expenditure. The Subsidiary Ledgers would provide function-wise break up of expenditure incurred by the municipality. Separate folios shall be maintained for each function within the Subsidiary Ledger for recording expenditures in respect of each function.(2)This exercise shall be made on daily basis.(3)The Function-wise Expenditure Subsidiary Ledger shall be maintained in Form No.34.Chapter - VIII Maintenance of Demand, Collection and Balance Registers
