Section 67 in West Bengal Co-operative Societies Rules, 2011
67. Books, Registers and Documents.
(1) Every Co-operative society shall maintain such books-and registers as may be necessary for proper conduct of its business and shall, in particular, maintain corrected up to date the following books, registers, and documents :(i)minute books for recording the proceedings of the general meetings and the meetings of the Board;(ii)register of members and their nominees if any, in Form XII;(iii)register of affiliated societies, in Form XIII;(iv)register of directors in Form XIV;(v)share ledger;(vi)ledger of deposits and other borrowings, if any;(vii)cash book showing the balance at the end of each day;(viii)receipt book containing forms for issue of receipts in carbon process;(ix)voucher file containing all vouchers for contingent and other expenditure incurred by the society;(x)loan ledger, showing disbursement of each loan issued to members, the amount of loan, the purpose for which it is granted and the date or dates of repayment, distinguishing principal and interest;(xi)in the case of a society with unlimited liability register containing property and debt statements of members showing the assets and liabilities of each individual member on the date of his admission with full particulars of property to identify (to be revised in every three years);(xii)in case of a society with working capital exceeding one lakh of rupees, general ledger showing receipts, disbursements and the out standings under various heads from day to day;(xiii)stock books and registers showing sales and purchases of goods by the society, where applicable;(xiv)such other books, registers, documents and in such form, as the Board may decide subject to the provisions of the Act.
