Jharkhand Municipal Act 2011State Act of Jharkhand · Act 7 of 2012
The Municipal Commissioner or the Executive Officer shall prepare and maintain accounts of income and expenditure of the municipality by way of Accrual Based Double Entry Accounting System and in such form, and in such manner, as may be prescribed,
113. Preparation of Municipal Accounting Manual - The State Government shall prepare and maintain a Manual to be called the Municipal Accounting Manual containing details of all financial matters and procedures relating thereto in respect of the municipality.