Section 364(1) in The U.P. Co-operative Societies Rules, 1968
(1)Every co-operative society shall keep and maintain up-to-date and in such form as the Registrar may specify from time to time the under mentioned account books and registers for recording the business transactions of the society -(a)minute-book or books for recording the proceedings of the meetings of the general body, Committee of Management and of any other committees or sub-committees of the society;(b)register of application for membership of the society containing the name and address of the applicant, the number of the 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 name and address of each member, the date of admission, the shares taken and the amount paid by the member towards such shares and the date of and the reasons for cessation of his membership;(d)register of nominations (made by members under Rule 77) ;(e)register of delegates of the members where general body of the society is constituted by delegates;(f)cash book showing daily receipts and expenditure and the balance at the end of each day;(g)receipt book;(h)a ledger for each member of the society;(i)voucher file containing all vouchers for expenditure made by the society numbered serially and filed chronologically;(j)a general ledger showing receipts and disbursements and the out standings under various heads from day to day;(k)register of officers and office-bearers including delegates appointed if any;(l)register of dividend except in societies having no share capital;(m)such other books and registers as may be specified by the Registrar from time to time for a particular co-operative society or societies or class of co-operative societies or for a particular type of business conducted by a co-operative society or societies or class of co-operative societies:Provided that a co-operative society -(i)which takes loans or deposits shall also maintain-(a)ledger of borrowings showing deposits and other borrowings of all kinds; and(b)a register of fluid resources;(ii)which takes loans or deposits and also gives loans shall also maintain-(a)loan ledger, showing the number and date of disbursement of loan, the purpose for which it is granted and the date or dates on which repayment of principal and interest becomes due and is made; and(b)liability register showing the indebtedness of each member to the society, whether on account of loans taken directly by him or on account of loan for which he stands as surety;(iii)with unlimited liability, shall also maintain a register containing the property statements of members showing the assets and liabilities of each ordinary member on the date of his admission to membership, with full details of the property including Khasra number of the plots of land such statements being duly verified as often as necessary and in any case, at least once in three co-operative years.
