Tenn. Comp. R. & Regs. 0780-01-27-.25 - ACCOUNTING RECORDS AND PRACTICES RECORDS
(1) The
association shall own and maintain the following basic records:
(a) Cash Receipts Journal
(b) Cash Disbursements Journal
(c) General Ledger
(d) Share Accounts Ledger or Card
System
(e) Mortgage Loan Accounts
Ledger or Card System for Loans other than Mortgage Loans
(f) Loan Ledger or Card System
(g) Income Account Ledger or Card
System
(h) Expense Account Ledger
or Card System
(i) Check Book and
Cancelled Checks or carbon copies of checks, deposit receipts, bank statements
and bank reconciliations
(j) Minute
Book
Notes
Authority: T.C.A. ยง45-1303.
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