Section 103 in Rajasthan Co-operative Societies Rules, 2003
103. Account and other books to be maintained by societies.
(1) Every society shall keep and maintain the following accounts and books for the purpose of recording the business transacted by it:-(a)Minutes books for recording the proceedings of the committee and of the general body of members.(b)Register of applications for membership, containing the name and address of the applicant, the date of receipt of application the number of shares applied for and in case of refusal, the date of communication of the decision refusing admission to the applicant.(c)Register of members showing the serial number, name and address of each member, the date of admission, the number of share or shares taken by him, the name or names of nominee appointed by such member, witness to such nomination and the date of cessation of membership.(d)Register of shares showing the name and address of each member, the number of share or 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, the number of share or shares transferred and the name of transferee with the date of such transfer.(e)Cash book, showing daily receipts and expenditure, and the balance at the end of each day of transactions.(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 borrowing of all kinds.(i)In the case of societies issuing Loans -(1)Loan ledger, showing the number and 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 or repayment, distinguishing principal and interest.(2)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 surety.(j)In the case of a society with unlimited liability, property statement of members showing the assets and liabilities of each individual member on the date of his admission with full details of the property including the survey number of the lands, the statement being revised as often as may be necessary and in any case at least once in three years and such statements being entered in a register in a stitched volume.(k)In the case of a society, the working capital of which exceeds twenty thousand rupees, general ledger showing receipts and disbursements and the outstandings under various heads from day-to-day.(l)In the case of a society to which rule 68 applies, register of fluid resources showing the immediate liabilities of the society and the extent of fluid resources available to meet them.(m)Monthly register of receipts and disbursements.(n)Register of dividend.(o)Register debentures and bonds (where capital is raised by debentures and bonds).(p)Stock register.(q)Property register.(r)Plant and machinery register in case of processing and producers society etc.(s)Register of audit objections and their rectification.(t)In case of a consumer or a marketing society, a separate liability register in terms of value for each salesman and godownkeeper or any other employee engaged in sales or transfer of goods, by whatever designation he is known, showing liability created against him by each invoice, order or any other document through which stocks are received by him for the purpose of sale or transfer of goods, including stocks received under sales promotion schemes of any kind, if any, liability reduced because of amount deposited by him in the accounts of the society, transfer of goods and perishing, breakage, expiry or depreciation etc. of goods, as permitted under norms prevalent in the society and balance of liability after each entry in terms of value.(u)Such other accounts and books as may be required by the Registrar from time to time.(2)The Chief Executive Officer, by whatever name he is known of the society shall be responsible for the custody of the registers prescribed under these rules, bye laws and other record of the society.
