Section 13(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)The Ledger is a book of each account as specified in the Chart of Accounts. Each account is separately maintained with debit and credit aspects to indicate the closing balance in respect of that account. It shall provide listing of all transactions in respect of a head of account. Each entry in the Cash book and Journal Book shall have a posting in the Ledger.
