Chptr-10.Final Accounts Of Co-operative Societies

BOOK OF ACCOUNT

Every co-operative society shall keep account.
1. All sums of money receive and expended by the society and matters in respect
    of which the receipt or expenditure take place
2. All sales and purchases of goods by the society
3. The assets and liability of the society and shall maintain corrected up-to-date
    such account books and subsidiary ledger and such as the registrar may direct
BOOKS OF ACCOUNT FOR CONSUMERS CO-OPERATIVE SOCIETY 
1. Cash book
2. Cash sale subsidiary book
3. Credit sale registrar
4. purchases, issues and stock registrar
5. Liability registrar
6. Store ledger
7. Security registrar
8. Fixed asset registrar
9. Members registrar
10. Share certificate register
11. stamp register, etc

BOOK AND REGISTER TO BE MAINTAINED BY THE CO-OPERATIVE CREDIT SOCIETIES 
1. Day book
2. Payment book for loans advance
3. Sundry payment book (other than loan)
4. Receipts and payment books for fixed deposit receipts
5. Sundry receipt book
6. dividend payment books
7. Members registrar
8. Share ledger form
9. Fixed deposit personal ledger
10. Unpaid dividend register
11. Suspense register
12. Investment register
13. Share transfer register
14. dead stock register
15. Recoveries register for advance
16. Sanction register for loan, for membership, for share refund
17. register for cheques, draft, payment order inward
18. postage register for postage stamps