Every co-operative society shall maintain accounts and books for the purpose of recording business transactions by it and close them every year on 31st March, by the 30th April. Each closing entry in the cashbook, in each ledger account shall be signed by the president or secretary or the treasurer or any other authorised officials of the society authorised by the committee in this behalf. The closing balances, which are thus authenticated, shall be carried forward to the following year commencing on the 1st April. For the purpose of calling the annual general body meeting as provided in section 31 of the Act, the date fixed for making up the accounts, for the year shall be 30th April of each year. The closing accounts shall be signed by the secretary or the treasurer or any other officers of the society/bank authorized by the committee.
Section 38: Closing of Accounts
Delhi Co-operative Societies Rule-2007Union territory Rules of Delhi · 2005
Where this provision sits
| Act | Delhi Co-operative Societies Rule-2007 |
|---|---|
| Section | 38 |
| Marginal note | Closing of Accounts |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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