Section 22(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)The General Ledger shall be in Form FBA-b It shall consist of the following parts:-(a)the accounts of Rural Development Schemes;(b)the accounts of the Panchayat Samiti or Zila Parishad, as the case may be, out of its own resources;(e)the accounts of centrally sponsored schemes;(d)loan and advances;(e)deposit work; and(f)other departments schemes etc.:Provided that heads of General ledger may be increased, decreased, replaced or amended in accordance with the requirement of the Central or State Government from time to time.
