Section 367 in The U.P. Co-operative Societies Rules, 1968
367.
Every Co-operative Society shall prepare for each co-operative year-(a)a revenue statement, showing the receipts and disbursements of the society during the year,(b)a balance-sheet, showing the assets and liabilities of the society as they stood on 30th June;(c)a profit and loss statement showing the profit and loss of the society during the year;(d)a statement regarding the disposal of net profit of the last year, and(e)such other statements or returns as may be specified by the Registrar from time to time.
