Section 69 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
69. Accounting of advances.
(1)Whenever advances other than permanent advances are made, the transactions shall be recorded in the Register of Advances and recoveries in the form of repayments or adjustments watched.(2)The total of advances made during a month in the Register shall be agreed with the corresponding total in the Ledger.(3)When an advance is recovered in cash or adjusted by deduction from bill through the Journal Voucher, the amount shall be noted against the original advance in the column for the month in which the recovery or adjustment is made. The total of recoveries made for a month shall be agreed with the corresponding credit under advances in the Ledger.
