CSLawShip: ByLaw 141

Model By–Laws of Cooperative Housing Society

XIII. MAINTENANCE OF ACCOUNTS BOOKS AND REGISTERS (Bye Law No 141 to 147)

Bye Law No 141. Books of Accounts, Registers and other books to be maintained


The Society shall maintain the following books of accounts, records and Registers.

  1. The Register of Members in "I" form prescribed under Rule 32 of the MCS rules 1961.
  2. The List of Members in 'J' form prescribed under Rule 33 of the MCS rules
  3. The Cash Book
  4. The General Ledger,
  5. The Personal Ledger.
  6. The Sinking Fund Register.
  7. The Audit Rectification Register in 'O' form, prescribed under the MCS rules 1961.
  8. The Investment Register.
  9. The Nomination Register.
  10. The Society / Members Loan Register/Mortgage Register.
  11. The Minutes Book for the meetings of the Committee of the Society.
  12. The Minutes Book for the meetings of the General Body of the Society.
  13. The Property register and furniture, fixtures and office equipment.
  14. The Structural and Fire Audit Register and Lift Inspection Record
  15. The Register of Nominal Members (Tenant occupant)
  16. The Register for Active Members


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