Statistics Act, 1999
R 385
Co-operatives Act, 2005 (Act No. 14 of 2005)RegulationsCo-operatives Administrative Regulations, 2016Chapter 2 : Winding Up and Judicial Management of Co-operativesPart A : Winding-Up of Co-operativesLiquidation, trading, distribution and contribution accounts and application of proceeds106. Trading account |
A trading account must contain an accurate record of—
| (a) | the value of the stock on hand at the commencement of the winding-up; |
| (b) | the value of the stock on hand on the last day of the period in respect of which the account is made up; |
| (c) | the daily totals of receipts and payments in connection with the business. |
