Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-01 - Insurance Division
Chapter 0780-01-27 - Operation of State Chartered Building and Loan Associations
Section 0780-01-27-.25 - ACCOUNTING RECORDS AND PRACTICES RECORDS

Universal Citation: TN Comp Rules and Regs 0780-01-27-.25

Current through September 24, 2024

(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

Authority: T.C.A. §45-1303.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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