Section 80(2)(c) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(c)Deposit of collections (both cash and cheques) in the bank(i)Checking ledger accounts with the books of original entries, i.e., Cash Book and Journal Book(ii)Verification of number of receipts issued as reported by the collection offices with the Collection Register(iii)Updation of Subsidiary Ledgers