Section 20(i) in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
(i)General Ledger:- A record of the current account of the Fund under para 1 shall be maintained in a General Ledger-Abstract Register in Form No. I, under the different minor detailed heads. This Ledger shall be maintained in two volumes - one for receipts and the other for expenditure and one page alloted to each minor, detailed head;
