Books that pass the auditor.
CoopTran is built on Generally Accepted Accounting Principles and the reporting formats required by Cooperative Ministries, Auditors, and Inspectors.
Statutory books maintained
- Membership Register
- Cash Book
- Monthly Analysis Book (MAB)
- Personal Ledger (PL) per member
- General Ledger — Trial Balance
- Balance Sheet
- Income / Expenditure Report
- Loan Report & Sales Report
- Statement of Account for General Ledger items
- Member's Deduction Slip (e-Passbook)
Double-entry, by construction
Every posting in CoopTran is a double-entry transaction: total debits always equal total credits. The extended accounting equation A + E = L + OE + R is enforced at the database level — you cannot save an unbalanced entry.
Integrated GL codes
Ten General Ledger codes are integrated with the software and cannot be renamed or deleted. This guarantees that reports and reconciliation logic keep working across upgrades:
2000000034— Deduction / Payment Accumulator2000000036— Total Member Loans3000000020— Shares3000000021— Savings3000000022— Special Saving3000000045— Investment / Building Fund3000000046— Development Levy4000000040— Interest Received on Loans4000000042— Processing / Registration / Entrance / Withdrawal Fees4000000043— Miscellaneous Income
Additional GL items can be added by the society administrator as the need arises.
Auditor access
External auditors can be granted read-only, time-boxed access. Every view and export is logged, and no source records can be altered from an auditor account.