Section 103(2) in Rajasthan Co-operative Societies Rules, 2003
(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.
