Section 39 in The Delhi Co-operative Societies Rules, 2007
39. Accounts and other books to be maintained by co-operative societies.
- Every co-operative society shall keep and maintain the following books of accounts for the purpose of recording the business transacted by it, namely:-(a)Minutes book for recording the proceedings of the general body, Committee/any sub committee;(b)Register of applications for membership containing the name and address of the applicant, number of shares applied for, and in case of refusal, the date of communication of the decision refusing application of the applicant;(c)Membership Register, containing the date of membership, name of member, name of father/husband, address of member, no. of shares purchased, name of the nominee with relationship, date of cessation of membership, signature of the member and remarks. In case of housing co-operative societies, the Bank account of the member and address of the bank, the PAN, Electoral photo identity card (EPIC), certificate of gazetted officer attesting signature and photograph of member and an affidavit as prescribed shall be maintained by cooperative housing society;(d)Share allotment register along with details of amount paid therefore;(e)Cash book, showing daily receipts and expenditure, and the balance at the end of each day;(f)Receipt book, containing forms in duplicate, one of each set to be issued for money received by the society and the other to serve as counterfoil;(g)Voucher file, containing all vouchers for contingent expenditure incurred by the society, numbered serially and filed chronologically;(h)Ledger of borrowings, showing deposits and other borrowings of all kinds;(i)In the case of societies issuing loans,(i)Loan ledger, showing the number and date of disbursement of each loan issued to member, the amount of loan, the purpose for which the loan is granted and the date or dates of repayment, distinguishing principal and interest;(ii)Liability/surety register showing the indebtedness of each member to the society whether on account of loan taken directly by the member or on account of loan for which the member stands as surety;(j)In the case of a co-operative society, if the working capital exceeds twenty thousand rupees, a general ledger showing receipts and disbursements and the outstanding under various heads from day to day;(k)In the case of a co-operative bank, a register of fluid resources showing the immediate liabilities of the co-operative bank and the extent of fluid resources available to which the Banking Regulation Act, 1949 (10 of 1949) applies according to the instructions of the Reserve Bank of India;(l)Monthly register of receipts and disbursements; and(m)Register of dividend.
