What are the Books Maintained in non-trading organizations

April 20th, 2011 Comments off
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Non trading organizations normally maintains the following books for their operations:

  • Register of members
  • Minutes Book for recording the proceeding of meetings
  • A cash receipt journal with separate columns for donations, entrance fees, subscriptions, Receipts for special programs or Funds, special receipts for Billiards, Tennis, Swimming and Bank transactions
  • A cash payment journal with separate columns for salary and wages, sports materials, equipments, honorarium, entertainment, water , electricity ,etc and bank transactions
  • A journal for recording transactions not mentioned above.

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Financial Accounting


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