Section 22(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)As soon as an amount is received and accounted for in the cash book, an entry to this effect shall also he made in the relevant abstract in the General Ledger, All payments immediately after they are made and entered in the Cash Book should be entered in the abstract and also under the particular scheme in this register. At the c lose of the month, the last balances standing in each abstract should be written on a separate sheet and totaled up and the figures thus arrived at tallied with the closing balance of the Cash Book.
