Section 67(1) in West Bengal Societies Registration Rules, 1963
(1)The managing committee shall cause proper books of accounts to be kept with respect to(a)all sums of money received and expended by the society and the matter in respect of which the receipt or expenditure takes place;(b)the assets and liabilities of the bank; and(c)all vouchers, documents, receipts and such other papers and books to support the entries in the books of accounts.
