Section 31(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)The Accounts section shall maintain separate Subsidiary Ledger for each of Major Heads of Income. The Subsidiary Ledgers would provide function-wise break up of income accrued/ received by the municipality. Separate folios shall be maintained for each function within the Subsidiary Ledger for recording incomes in respect of each function.
