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
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