G.D.C.A. AND C.H.M. CLASSES (Coaching for Exam)


(Offered by Co-op. Board) PUNE.

ELIGIBILITY : Graduate from any Stream or  S.S.C. passed  persons who have  at least  5 Years experience  of working  in Co-operative Department of Govt. or in any Co-operative Organization.

SUBMISSION OF EXAM FORMS: Examination Forms are issued and submitted ONE LINE in Second Week of February to Second Week of March. Visit www.mahasahakar.maharashtra.gov.in

EXAMINATION FEE:  As prescribed by the G.D.C.&A. Board / Co-op. Dept. Govt. of M.S.

EXAMINATION:  G.D.C.& A Exam. Is conducted  every year in last week of May on Saturday, Sunday & Monday. Two papers daily. 10.am to 1. p.m. and 2.p.m. to 5p.m.

G.D.C.&A. Class Conducted  by:   DESAI  EDUCATION,  Prof: Ashok H. Desai.

1,Saisadan, B-Cabin, Shivaji Nagar,

B-Cabin, Shivaji Nagar, Naupada, Thane (w)- 400602.

2534 8823,  2545 2737,  98204 93952.

CLASS  TIMING:  Every Sunday  8.30 a.m. to 1.00 p.m. At Thane (W)  (A.K.Joshi School).

CLASS FEE: Rs.7,500/- (One Time) Installment Rs.4,000/- on admn. Rs.4,000/- after 1 month.

NOTES  COST: Rs.750/-.  With Notes  Class Fee Rs.8,250/-(In installment Rs.8,750/-)


1). Mg. of Co-op. Housing Societies. 100 Marks
2). Accounts (Co-operative) 100 Marks.
3). Auditing (Co-operative) 100 Marks.
4). History, Principle & Mgt. Co-op. 100 Marks.
5). Co-op. Laws & Other Laws. 100 Marks.
6). Co-op. Banking & Cr. Societies. 100 Marks.



   Paper NO.1: Management of Co-op. Housing Societies.

(1). History and Movement of Co-op. Societies. (2). Co-op. Housing Management- Concept.Definition, Objects, Functions of Housing Societies.  (3). The Maharashtra Ownership Flat Act.(4). The Maharashtra Apartment Ownership Act. 1970. (5). Type of Housing Societies and their respective functions. (6). Registration of Co-op. Housing Societies. (7). Salient features of Model housing Societies” Bye Laws.  (8). Members,  their rights, responsibilities and liabilities. (9). Elections of Managing Committee  of Housing Societies. (10). Management of the affairs of the Society. (11). Maintenance of Accounts Books  and Registers. (12). Execution of Conveyance Deed in Housing Societies. (13). Statutory action  and provisions under  M.C.S. Act. 1960 and Rules 1961 related to Housing Societies. (14). Duties and Powers of  General Body and Managing Committee.  (15). Obligations of the members  in Housing Societies(16). Problems and Disputes  in Housing Societies  and  the remedies. E.g. i).General Body ii). Registrar iii). Co-operative Court iv). Municipal Corporation v). Police Authorities,vi). Civil and Others Court. (17).Funds,  their  utilization and investment.  18). Redevelopment of Housing Societies. 19). Co-operative housing Society Manual. 20).Audit of Co-operative housing Societies and their need  and  importance.


Paper No.2. Accounts:


(1). Accounting Principles- Definitions- Book keeping  Principles-Rectification of Errors.- Closing Entries – Bank Reconciliation  Statement.

(2). Final Accounts- Trial Balance Receipt  and Payment Account- Trading Accounts-Profit and Loss Account- Balance Sheet –Income and Expenditure Account.

(3). Entries of Bills of Exchange-Bills  Payable- Bills Receivable Accommodation Bills.

(4). Books of Accounts –Cash Book- Journal-Personal Ledger-General Ledger.

(5). Depreciation Methods of Depreciation.  (6). Branch Accounts and Reconciliation-Clearing Entries and method Branch adjustments Accounts (7). Reserve and Divisible Profits.

(8). Valuation and Verification of Assets  and Liabilities –Valuation of Shares, Fixed Assets stocks and Inventories. Vehicles –Plant and Machinery-Goodwill  Patents.

(9). Revaluation of Fixed  Assets-Methods  and Means-Treatment. (10). Amalgamation of accounts-Legal Provisions-Valuation Methods. (11). Liquidation Accounts –Winding up-Realization of Assets-Distribution-Limitations. (12). Accounting Ratios-analytical view-concept various  ratios-returns on investment,  profitability  ratios-performance ratios. (13). Cash and Funds  flow statements  budgetary provisions.  (14). Accounting Standards- 1 to 29 except No.8 issued  by ICAI.  (15). Introduction to Computerized  Accounting (16). Introduction to Cost Accounting. (17). Introduction to Management Accounting (18). Social balance Sheet.


Paper No.3. Auditing.


(1). Audit Definitions-concept-scope – Type of Audit- Re-audit Test Audit in regards Co-op. Societies Act. Special Audit. C & C Audit-  Introduction  to cost  audit  Social Audit Statutory Audit Salient features of Co-operative Audit.

(2). Internal Control-General Control points-Internal control  in  computerized  environment Internal check  Internal Audit Auditors duty  in  regards  internal control  and check  percentage  checking  means  and methods.

(3). Preparation for audit  pre-intimation-audit programme  audit  notes  working  papers-Standard  auditing  policies. (4). Vouching of credit  and debit  vouchers-meaning points to  be  noted  special points to special  expenditure in co-operative societies detections of frauds errors  and kind  of errors.  (5). Capital  and Revenue  expenditure Deferred  Revenue  expenditure Window  dressing. (6). Vouching of trading transactions  purchased-sales- Stocks  & Inventory checking credit sales credit purchases  sundry debtors  and creditors-journal audit. (7). Valuation  and verification of Assets  and Liabilities  prepaid  expenses-outstanding  liabilities  contingent  liabilities meaning of verification-methods of verification revaluation-fixed assets-current assets-intangible assets-plant and machinery furniture book debts goodwill  valuation of share capital- bill payable outstanding expenses. (8). Standard Auditing policies-introduction to auditing. (9). Depreciation Methods. (10). Reserves-provisions of co-operative Act. Free  reserves other reserves-provisions for bad and doubtful debts and investment fluctuation fund-sinking fund.  (11). Special attention to co-op. Societies audit regarding  Banking  Regulation Act.  Co-op. Societies Act. Assessment of Audit fee  and  Audit  Classification.  (12). Audit  of Govt.  aids to Co-operative Societies, Credit,  non-credit,  primary  and Apex  level  and  special  types of Co-operatives.  (13).  Liabilities,  responsibilities  and powers  of Co-operative Auditor.  (14). Provisions of Co-operative Societies Act. regarding  audit of societies. (15). Audit Report of Co-operative Societies.  (16). Special Reports administrative and criminal  procedure and means. (17). Introductions  to Management Audit,  Special Audit, Cost Audit and their applicability. (18). Introduction to audit in  Computerized  Environment.


Paper No.4.History, Principles and Management in Co-operation.


(1). Pre and Post independence historical  development growth and  scope of concept of co-operation.  Comparison with capitalism and socialism in  India  and abroad. Characteristics  of Co-operative Societies. (2). With reference  to five year  plans analysis  of progress  of  co-operative movement in  various  areas  in the State of Maharashtra.   (3). Definition  and Principles  of Co-operation.  Advantages  of Co-operative  Organization in  Socio-economic life, present status Area  where the movement  has  successfully  worked.   (4).  History  and significance  fo State  of Co-operative law  and  Multi State Co-operative Laws  and Rules  there under. (5). Future of Co-operative in free economy i.e. liberalization,  privatization, globalization and computer era.  (6). Various Committees  appointed  so far  to study  the status of co-operative movement  and make  suitable recommendations to have  improvement  in  co-operative movement  committees such as:-

(a). AIRCSC.      (b). ARCRC.    (c).  Mclagun Committee  (d). Mehta Committee of On Co-operative Credit.

         (e). CRAFICARD Committee and Agriculture Credit Review Committee. (f). Vaidyanathan Committee on STCCS and LTCCS.

(7). Co-operative Education, Training and Research.

  • (a). Need and Infrastructure available  to State  and  National  level.
  • (b). Rule of leadership  in democratic  management  in Co-op. Management.
  • (c). Human Resources  Development.
  • (d). Need  of conducting  research  in  co-operation.
  • (e). Rule played  by  State Co-op. union,  its  division  and district  board,  Dist. Co-op.Training institution.

(8).  Set up of Co-operation, Marketing and Textiles Dept. of Central and State level,  statutory powers and functions. Rule played  by  it  in growth of co-operative movement.

(9). Need of conducting  statutory audit  of the societies  and set up of Administration  and Audit Wing.

(10). Role played by following institutions  in  growth of co-operative movement agriculture and marketing.

  • a). National Co-operative Development  Corporation.
  • b). National Co-operative  Union  of india.
  • c). National Dairy Development Board.
  • d). Khadi and Village Industries  Commission  and KVIB.
  • e). Maharashtra Co-operative Development  Corporation.
  • f). Vaikunth Mehta  National Institute of Co-operative Management.
  • g). Maharashtra State of Co-operative Union.
  • h) ICM Nagpur and Pune.
  • i). MSAMB.


Paper No. 5. Co-operative Law and Other Laws.

Part –I.  (60 Marks).


(1). A study of main provisions  under  M.C.S.Act. 1960 Rules as amended up to date.

(2). Sailent  features of Multistate Co-op. Societies Act. 1984/2002 and Rules.


Part-II (40 Marks).

(1). Maharashtra Agricultural Produce Marketing Act. 1963.

(2). Bombay Warehousing Act. 1959 and Warehousing Act. 2007.

(3). Maharashtra Raw Cotton Act. 1971 and Rules  there under.

(4). Maharashtra Tribal Economy Condition  Improvement Act. 1976.

(5). Maharashtra Money Lending (Regulation) Act. 2010.

(6). Indian Contract Act. 1872. (Relevant Sections).

(7). Indian Penal Code, 1860, 403 to 411, 415 to 424, 464 and 477-A).

(8). Maharashtra Apartment Ownership Act. 1970.

(9). Maharashtra ownership Flats act, 1963 (MOFA).

(10). Maharashtra Land Revenue Code, 1966.

(11). Maharashtra Debt Relief Act, 1975.

(12). Provisions  in  the  Cyber Laws:  Information  technology Act, 2000.

(13). Provisions  in  the Civil  Procedure Code,  1908 (latest amended).


Paper No.6:  Co-operative Banking  and Credit  Societies.


(1). Principles, Definitions  and Functions  of Banking.

(2). Co-operative banking- Special Features.

(3). Co-operative banking-Agriculture and Non-Agriculture.

(4).Salary Earners Co-operative bank,  UCB, RRB- Objectives  and Functions.

(5). Negotiable Instruments-Cheques,  Bills  of Exchange, Promissory Notes.

(6).Banker –Customer Relationship. Clearing  House, Mutual Arrangement Scheme.

(7).Clearing House, Mutual Arrangement Scheme.

(8).New Economic  Reforms and Financial Reforms Implications to Co-operative Banking.

(9).Banking  and Information  Technology.

(10).Organization and Function of Apex Bank, MSCB, DCCB, NHB, MASCARD.

(11).RBI-Functions,  Role  and Functions of NABARD.

(12).RBI Act, 1934, Sections  17, 18,54.

(13). Banking Regulation Act, 1949 as applicable to Co-operative Societies.

(14).Policy of RBI  for Registration of UCB, its Licenses  and Branches.

(15). DICGC.

(16).Management at  Loans  and  Advances.

(17).Recovery Mechanism in UCB’s 101/91/Arbitrator / Securitization.

(18). Income recognition,  non-performing assets.

(19). Co-operative Credit Societies Objectives,  Role, Function.

(20). Audit of Co-operative Credit Societies-Importance and need.


G.D.C.&A. Class is  Organized and Conducted by De’Sai Education, 1, Saisadan, B-Cabin,

Shivaji Nagar, Naupada, Thane (W0- 400602, Ph:25348823, 25452737, 9820493952.


Coach Faculties: (1) Prof: Ashok H. Desai, (B.A.Ecos, B.Com, LLB, MBA. GDC&A, DCS,DEIM, CCHM) having  42 Years of Experience in different wings

including  Co-operation. Specialized in Co-op. Housing Society Mgt.

(2). Adv.Sunil A.Desai (BHM., L.L.B., M,B,A.,G.D.C.&A.) Advocate and

Management Consultant for  Co-operation and Co-op. Hsg. Societies.

Other Services of  Ashok H. Desai & Co.:  Legal Consultation, Management Consultation, Computerized  Billing,  Accounting and  Finalization of Accounts of Co-op. Housing Societies.

Auditing of  Co-operative Housing Societies. Land  Conveyance, Re-Development of Co-operative Housing Societies. Accountant-Auditor-Manager Training for  Co-operative Housing Societies.  Classes  are on Sundays.For more detail Contact above address.