Accounts For charitable Institute

ALL THE BOOKS OF ACCOUNTS WHICH ARE NECESSARY FOR THE PURPOSE OF PROPER ACCOUNTING AND TO ASCERTIAN THE INCOME AND EXPENDITURE OF THE TRUST OR INSTITUION PROPERLY. LET US HAVE A LOOK AT SOME OF THE BOOKDS:-

1. CASH BOOK

2. LEDGER

3. STOCK REGISTER (FOR KEEPING THE RECORD OF THE STOCK OF UTILITIES AND GOODS)

4. FIXED ASSETS REGISTER.

5. DONATION RECEIPT REGISTER

Can you tell me which are the AS applicable on chartiable trusts?