|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.