Section 42 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
42. Accounting of payments.
(1)The entry for payment shall be made by credit to the cash or bank account and(a)In case a liability was earlier taken for the amount of the bill, by debit to the same liability account;(b)In case no liability was taken, by debit to the appropriate expenditure account head.
