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Distinguish between the following:

Agenda and Minutes

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Basis Agenda Minutes
1. Meaning Agenda is a list of ‘the things to be done or ‘business to be transacted at the meeting. Minutes are the record of the business transacted, resolutions passed and decisions arrived at by the meeting.
2. Contents Agenda, generally contains ‘what is to be done, motions, etc. Minutes generally contain ‘what has been done, resolution, etc.
3. When Prepared The agenda is prepared before the meeting. Minutes are prepared after the conclusion of the meeting.
4. Tense It is written in the future tense. It is always in the past tense.
5. Importance Agenda enables the members to know, what business the meeting is going to transact. The Chairman also can conduct the meeting as per the agenda. Minutes are evidence of the decisions taken at a meeting. Even an absent member can know about the proceedings of the meeting.
6. Legal Status Agenda has no legal importance. The Companies Act has not provided any rules regarding the drafting of an agenda. Minutes are the legal evidence of resolutions passed at the meeting. It provides abstract proof of the proceedings at the meeting. It can even be produced in the court of law as a legal document.
7. Approval The agenda is prepared by the secretary and approved by the Chairman, but no approval of the members is required. Minutes are prepared by the secretary and approved by the members, finally, it is confirmed by the Chairman.
8. Alterations Alterations in the order of items in an agenda can be made if the members attending the meeting agree to it. Minutes once recorded in the minute book, signed by the Chairman, and confirmed by the members cannot be altered.

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