WHAT IS G.D.C.&A. GOVERNMENT DIPLOMA?
(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.
(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.