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Section 18: Accounts to be maintained by the society

The Tamil Nadu Societies Registration Rules, 1978State Rules of Tamil Nadu · 1975

Every society shall keep and maintain the following books ofaccounts:—

(a) Cash book showing daily receipt and expenditure, and the balance at the end of each day;

(b) Receipt book, containing forms in duplicate, one of each set to be issued with details for money received by the society and other to serve as counterfoil;

(c) Vouchers file, containing all vouchers for contingent and other expenditure incurred by the society, numbered serially and filed chronologically;

(d) Ledger showing consolidated and separate account of all items of receipts and expenditure, member-wise as well as item-wise;

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(e) Monthly register of receipts and disbursements.

19“. Accounts to be written up promptly.— (1) Every entry in the books of account required to be kept under rule 18 shall made as and when the particular event concerned occurs;

(2) On the receipt of any money, a receipt shall immediately be prepared by the society and delivered to the payer;

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(3) A voucher duly signed by the payee shall be obtained by the society at the time ofany payment is made to him and such voucher shall immediately be filed in the file referred to in clause (0) of rule 18.

Where this provision sits

ActThe Tamil Nadu Societies Registration Rules, 1978
Section18
Marginal noteAccounts to be maintained by the society
JurisdictionState of Tamil Nadu
StatusIn force as published by the source

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