te PeLoosetools, tackies and other equipment Deadstoce Furniture and Fittings Live-stock Vechicles ete.ee Frag end batioasry: ‘Audit foes. (Contingencies) General expenses ‘Bad debts written off or provision made for bad debts Depreciation on fixed assets. Land, Income and Expendit 16. Other items. Sheet. oaenes Fr wocaties wd nla soa eciten (1) in the case of marketing fam omen o 2 of m pe Prof and Loss owe « aa ag ecoount shall aso be prepared i Se tor \ 7 nner rece sh On Lanne and Adware + 4 On investment fel 2 Bank Charges — =e = . ‘and Allowances of stall. ‘ = Bee Gack ued eohcd rckaiac Pula i sinen Be ee eas acess conees of Caen : - © Attendance fees and 7 i = ole (tnd Commitee Members ; : expenditure Sale of forme } Other imme 5. Land, income and { BEEBE SSH eed ao THO PAS sad om Accouns oat ‘adenaten 5 activities, the Profi. ne cae rT ane cher secede wich : societies, forest labourers’ societit Ale ts are audited Memorandum and approved by the , Hence no P & L Appropriation : unless the accounts are auc TW appropriations, a Mer faonbe : +7A Format ‘The prescived forms of Profit and Lom Account and Balance Sheet as given in Form ‘Nave as follows Form ® {ee Rute 6241) Taian Figures fa | Paar fr the Current the Previous ear | Sear a oI t ‘hare capita ‘uthorined shares o¢ =< Statutory Reserve Funds Building Funds Special Development Fund. Bad and Doubtful Debia Reserve Investment Depreciation Pund Dividend Equaliaation Fund ‘Bonus Equalisation Fund‘The name of the security 1V. Secured Loans should be apecified in each a ca cease, Where loans have been eee uaranteed by Government or eens | State Co-operauive or Central credits from Banks Bankes, « mention thereat ©) Loans trom Governmest should also be made together 4) Other secured loans ‘with the maximum amount of ‘much guarantee. Loans from (a) Government, (bj State Co- ‘operative Bank or Central ‘bank. State Bank of india and other Banks thould be shows separately. Provident Fund TV, Loans & Advances leeee | anes cic, ans fae by | societies ee crt | Cash Credits | none aeadee | gst pledge of | Seowmperety. | pote | sgninetbypothecaton cfepste (iy clean [of which overdue t Loans due by Managing Committee Members & Loans due by Secretary and other cempioyees ‘Sundry Debtors : Credit Sales Advances Others li Secs eten | Scented eaten] Souter sno eoeeey | | | Le uae | anh ther federas, | (ray21203 0-09 SsMUNIWeD) KOI aULO4Io-— 40/ eHUMOare Trading Account and for Co-operative Societ cot "9 (Consumers Co-op. Societies) practical Problems : (Government Loans and Interest ven ollowing is the trial Bis Paco o ene Pd Govt. Employees Consumers Co-operative Society as on 31.3.2018. rrr Bs Profit'& Loss Account for the year ended 31.3.2018 and Balance Sheet as Consumers Federation 8,900 con that date. = Cr. 5 z -4-2017)7 = uae TS 0 16,000 |/ Sales Stee ae . 6,25,000 Returns 00 ce i 3,750|| Reserve Fund i200 PEt elles pas 8,000 |) Govt. Loans +00 eee 900]| Govt. Grants 605 er 150|| Education Fund 2008 ct 100 |] Creditors eed ma 1,000 || Building Fund 35,330 C. Vilth Issue on 500 ; 500 200 300 4,000 500 Adjustments :I Redemption Fund given) Balance of Laxmi Co-operative Society as on 31.3.2018 Dr ee © 89,000 oases = 24, Interest fo "200 inward 7 Transfer Fees (<<, 23,000 bac-+2016) Tn Dividend po 28,00,000 Sales7 + ,000 ee res Commission pod Seong st Rent received poi 000 ~ | Stecrption to Periodicals Stiare Capital 7s Pecans iseravement Reserve Fund 79,000 moe Building Fund 32,000 eee piace Bad Debts Funds 6 Share Capital 16,000 Expenses Redemption Fund 5,000 iene inting & Stationery Depreciation Fund - 1,000 i sce Expenses pct * Education Fund > cash (Fh ee Soop: Societies fixed Deposit ?rve \Jme peposit with M.S.E.B.>., aie Rec! b+ Debtors fay bid,