Books, Accounts and Other Records of the Society

Books, Accounts and Other Records of the Society

Under Section 43(h) of the Co-operative Society Act, 1912, the Government of a state can frame rules prescribing the books of accounts to be kept by a Co-operative society. Following books and accounts are prescribed by the Maharashtra Government.
  • Cash Book
  • General Ledger
  • Stock register
  • Personal Ledger
  • Register of Members
  • Register of Shares and debentures
  • Minutes books of general body meeting and committee meetings
  • Property Register
  • Register recording loan applications
  • Maintenance of register of audit objections and their rectifications

No comments:

Post a Comment