Section 59(2) in Andhra Pradesh Co-Operative Societies Rules, 1964
(2)Without prejudice to the provisions of the foregoing sub-rule, the societies mentioned below shall keep the following books and accounts in the course of business transacted by them, namely:-A. Books to be maintained by the credit societies:(i)Minutes book recording the proceedings of the meetings of the committee and of the general body.(ii)Admission book showing the name and address of each member, the date of admission, the shares taken by him and the amount paid by him towards such shares and the amount of share capital, if any, refunded to him, together with the date of each such payment and refund.(iii)Cash book showing daily receipts and expenditure, and the balance at the end of each day.(iv)Receipt book containing forms in duplicate, one to be issued for money received by the society and other to serve as counterfoil.(v)Loan ledger showing the number and the date of disbursement of each loan, issued to members, the amount of loan, the purpose for which it is granted and the date or dates of repayment, distinguishing principal and interest ;(vi)Ledger of borrowings showing deposits and other borrowings of all kinds;(vii)Liability register showing the indebtedness of each member to the society whether on account of loans taken directly by him or on account of loans for which he stands as a surety ;(viii)Monthly register of receipts and disbursements ;(ix)Register of immovable property of defaulters brought in action by the society ;(x)Register of closed loans ;(xi)Register showing progress applications for arbitration and for execution;(xii)Voucher file containing all vouchers for contingent expenditure incurred by the society numbered serially and chronologically ;(xiii)Register of dividends.(xiv)In the case of a society with unlimited liability, property statement of members ;Note. - The statement shall show the assets and liabilities of each individual member on the date of his admission as well as on the last date of each co-operative year. Full details of property including survey number of land shall be given. The statement should be entered in a register in stitched volumes.(xv)In the case of a society with limited liability, register of fluid resources.Note. - This register shall show the immediate liabilities of the society and the extent of fluid resources available to meet them.(xvi)In the case of a society with limited liability the working capital of which exceeds rupees twenty thousand, general ledger.B. Books to be maintained by a financing bank. - (i) All the books to be maintained by a credit society ;(ii)Interest register showing interest payable and paid by each borrower;(iii)Reserve fund register showing reserve funds of society invested in the financing bank ;(iv)Suspense accounts ;(v)General information register showing under appropriate heads particulars about the financial condition and working of societies borrowing from the financial bank.C. Books to be maintained by a distributive or productive society. - (i) Societies with credit branches shall maintain all the books maintained by the credit societies and societies without credit branches maintain the following books only:(a)Minute book ;(b)Admission book ;(c)Receipt book ;(d)Cash book ;(e)Voucher file ;(f)Register of dividend ;(g)Register of bonus on purchases made by members ;(ii)In addition, the following books shall be maintained by a distributive and productive society, with or without credit branches:-(a)Goods ledger containing a classification of goods stocked and sold;(b)Purchase books showing the daily purchases of articles ;(c)Sales chit ;(d)Daily sales book ;(e)Register of purchases made by members ;D. Books to be maintained by a supervising union:(i)Minute book ;(ii)Admission register of affiliated societies ;(iii)Day book ;(iv)Register of inspection of affiliated societies ;(v)Day book ;(vi)General information register with a demand, collection and balance statement of dues owing to a financing bank from every society which is under the supervision of the union ;(vii)Supervision fund register ;(viii)Register of assets and liabilities of members, with an abstract of changes therein, of every society with unlimited liability which is under the supervision of the union.
