Section 85 in Himachal Pradesh Co-Operative Societies Rules, 1971
85. Statements of Accounts.
- For the purpose of audit under section 61, besides producing the books and the registers maintained by the society under rule 60, the managing committee of the society shall keep ready for audit the following statements in the form specified by the Registrar :-(1)list of members, shares held and the arrear of share subscription, if any;(2)list of depositors and creditors;(3)list of debtors including outstanding loans and over dues, if any;(4)lists of stocks with value of dead stock and stock in trade;(5)statement of receipts and disbursements for the period under audit; and such other statements as may be required by the auditor at the time of audit;(6)statement of trading, manufacturing and profit and loss accounts and balance sheet.
