Tenn. Comp. R. & Regs. 0780-01-27-.25

Current through December 10, 2024

Section 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

Tenn. Comp. R. & Regs. 0780-01-27-.25

Original Rule certified June 10, 1974.

Authority: T.C.A. §45-1303.