Tenn. Comp. R. & Regs. 0780-01-27-.25 – Accounting Records and Practices Records | Midpage

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Tennessee Rules and Regulations

Chapter 0780-01-27

0780-01-27-.25

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

Accounting Records and Practices Records

Authority: T.C.A. §45-1303.Tennessee Department of Commerce and Insurance

(1) The association shall own and maintain the following basic records:
1. (a) Cash Receipts Journal
2. (b) Cash Disbursements Journal
3. (c) General Ledger
4. (d) Share Accounts Ledger or Card System
5. (e) Mortgage Loan Accounts Ledger or Card System for Loans other than Mortgage Loans
6. (f) Loan Ledger or Card System
7. (g) Income Account Ledger or Card System
8. (h) Expense Account Ledger or Card System
9. (i) Check Book and Cancelled Checks or carbon copies of checks, deposit receipts, bank statements and bank reconciliations
10. (j) Minute Book

Authority: T.C.A. §45-1303. Administrative History: Original Rule certified June 10, 1974.