(1) A cooperative organization operating a shop shall keep the following records in addition to the records as per Rule 21 of the Cooperative Regulations, 2049:-
(a) Purchase and Sale Account,
(b) Daily Wahi and Cash Wahi of purchase and sale,
(c) If a quota has been determined for the sale of an item, the name, surname and address of the person who purchases the item under such quota and the details of the remaining balance of such item. . The organization should submit the account at the time requested by the concerned district development committee and the concerned local body.