Section 21 in Haryana Registration and Regulation of Societies Rules, 2012
21. Books of Accounts.
- Every Society shall keep and maintain the following books of accounts, namely:-(i)cash book showing daily receipt and expenditure, and the balance at the end of each day;(ii)receipt book, containing forms in duplicate/ counter-foils, one of each set to be issued with details for money received by the Society and other to serve as counterfoil;(iii)voucher's file, containing all vouchers for contingent and other expenditure incurred by the Society, numbered serially and filed chronologically;(iv)ledger showing consolidated and separate account of all items of receipt and expenditure;(v)any other books/ registers/ sub-ledgers as deemed appropriate by the Governing Body.
