Section 82 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
82. Monthly Trial balance and DCB statement.
(1)The Commissioner shall also prepare Trial Balance once in every month. The Trial Balance is a list of closing balances in all the accounts in the Ledger and the Cash books.(2)The Trial Balance shall be prepared in Table 9.14.(3)The Commissioner shall prepare the Trial Balance by the end of the following month and place it along with Demand Collection and Balance Statement before the Council.
