>71"

\
.;..fT-".." it
:'- ?"i. f *A.fu' R,NI No. MAHBII-/2OO9I37831
Reg. No MIL/MR/Souttr-339/2OI1-13

*ffi
lsEffidh
VTSMftY
JdKK
@
R+{:d

q€ralg vrnm TlElTrr

stt{tqt(ul qrq Qf$q'
qof x, iitq rga]rfuraqrr, trziafT Qo, Roq?/*-rfrTs. a, Er+ qq?x lyd tR
. I6-t|-m : S.rf€[ q.oo

gr+[rqf{u'T 5qf6 q;x

\-- Inftf$T wfllTt"r
rGrcTq vr€{F+ ErdrTlq sl:ffi f,-{R +# (r{frr gq., IIs.-oT sTriur
1r"fi'-a qiq{ qfuq ffi Frqq a snE{r qtq.frilfrrw) fom a sneTr.

CO.OPERATION, MARKETING & TEXTILES DEPARTMENT

Hutatma Rajguru Chowk, IVIadam Kama no"a, -

NOTIFICATION
RncrnatroNs FoR THE Awann oF THE GoveRM\reNT Drpr,onm rN co-opnnatloNAND
AccoumaNcv amo cnnrlpl cATE r N c o- ope Rerrva Hous txc MeNecnunm.
No; SIIK-1211/C.R.27gflz-C.-(I) The' Gbvernment Diploma in
^
lo-operation and Accountancy shall be awarded by the Government of
Maharasht{a on the recommendations of the Govlrnment Dipl;;; t;
co-operation and Accountancy Board to a candidate who t u, p.rrJ *,"
examin_ation held by the goard. Holders of the niprooru (rpp-""tt;;;;;
all 6 subjeets.l papenq and passed) will be
"tyf"J
ur;bo"";;;;iitpd;
in Co-operation and Accountancy" (G.D.C. & A.)

(s,)
STTTI qR-E-I,YY.R

J.;

li
id'
*r:,
t';.
$1
 2-q L

? ErERTEr FIIa;T T|;ITFT eI€TEr{Ul' clfrr qR-q', Bf-{z}ffi ?o, ?oq?/eiffrfi d, yr& Eq?x

l2') The certificate in co-operative Hoi;srng folanagclnrnt shar I be

awarded to the candidate, who will passin first 3 papers of G.D.C.& A.
Exarnination i.e. l.lVlanagement of co-operative Housing socjeties
2. Accounts & 3. Audir.
(3) Tire G.D.C.& A. and C.H M. Eraminertior arc open ro :--
(a) Any person who is graduate of recognizeci Universiiy Oit,
(b) Departmental and Co-operative Xnstitutional Employees who
ha.re passed at least S.S.C. E-xamination ald put in at least 0b years
ofservice (after pass s.s.c.) or at least 3 years experience after passing
H.S.C. examination AND
(c) who are likely to be made permanent in the Department or in
Agriculture Produce Market corrmittee or in a co-operative institutior:
(4 The G.D.C.& A. Board wilt hold the exarnination once in a year,
at such centers as may hre decided from time ro time.
(5) The G.D.C.& A. Board will circulate the programrae of the
Examination for information and guidance for ali the intending candidates.
The mode of circuiation wili be decided by 'r,he Boarci according to the
convenlence.
{6) The G.D"C.& A. Board will appoint appropria,te' persons for
conducting the examjnation, such as Chief Conductors, Assistant Chief
Conductors, Supervising Officers and Observers on behaif'of the Board.
(7) The Chief Conductors andAssistant Chief Conductors, sc appointeri
shall be lcsponsible for smooths conducL of the Examination
(8) The application form for the exarnination lvill be in the T:rescribed
format and shouid be addr:essed to the Secr"etary, G.D.C.& ;\. Eoard,
C/o.-Cor.rmissioner for Co-operation and Registrar of Co-cperaiive
Societies, l\{aharashtra State" Nerv Central Building, Pune-411 001. It
should however be presented or sent by post to the District Deputy
Registrar, Co-operative Societies of the Concerned Centre.
(9) The Examination fee fbr G.D.C.& A. examination and for C.H.M.
Examination shall be announced by the Government at i,he time of the
declaration of the examination. No Refund of the same on any account,
is admissible.
(10) The result of the G.D.C.& A. and C.II.M. Examination shall tr-e
declared and circulated as soon as possibie.
(11) The minim,um passing is 4AVo fbr each paper -with an aggregate
of 240 marks for G.D.C.& A. Examination. A canclidate gettiug TAVa more
marks shali be cleelared to have passed wiih distinction and candiriate

la
 c€rflg ytl{l=t Tlcr€t iffirerr{uT qFr qR-q., 3f-{ctqT
io, ?o\R/61firfr a, qrt qSiu a

getting 60vo m,arks shall be declared to have pasbed in the First class
and SecuringS}Tomarks shall be declared to have passed in second class.
Maximum of 7vo of t]ne total marks available ror oe papers, i.e. o6 marks
will be granted as grace marks in case of marginal faiiure to be distributed
as may be mostbenefrcial to the candidate in case of one ortwo subjects
only, out of 06 subjects or papers, grace marks upto 06 will also be given
to a candidate for elevation ofFirst class or Disiinction and not at both
the stages i."e. for passing in one or two subjects and for obtaining Firsi
Class or Distinction.
(12) However, candidates appearing for certificate in co-operative
_
Housing Management will be granted 03 marks as grace marks in case
of marginal failure in case of only one subject, u, i*" the clause 1i.
(13) It is open to a candidate to apply for recorurt of the marks
on
remittance of Rs.75l- per paper within one month from the date of the
result.
(14) The unsuccessful candidates can appear for the next examination
for the balance of the paper or papers. candidates securing ETvo marks
in any of the subjects shali be exempted from passing that Junlect in the
next examination, if he/she mentions the exemption in the application
from for admissiou to the Examination. If he / she faiis to do so, the
exemption secured by hinr/ her in the previous examilation shall not be
granted.
(15) The candidate found copying at the Examination shall be
debarred
for appearing for the consecutive t-hree examinatior., from
the examination for which the candidate has already"o*-urrcing
uppu*"A.
(16) on any complaint in regard to any aspect of th; exanrination
received by the Board, the decision of the Board shall be final.
(17) The treatment to be given to the candidates who have
alreadv
appeared for the exarrr-ination as per the rule force shall u" a".iJuJ ny
the G.D.c.& A. Board for permitting them to appear i"t ilr" examination
as per revised syllabus.
(18) The candidate should inform the Board,for any correction in
Name, address and exemption, before the result i" A""ia"*a,Cd;;;;
certi{icate and mark sheei will be issued as per trre rule oiit" B;;;;.
o From the Month of May, 2018, G.D.C.& A. examination will be
conducted as per revised syllabus.

;!;lr,i r j'
'
P
x vrRl:T {rlTq;r STqIERUT r{FT qrf-E, sidd-{ io, ?oq?/6-rftfi d, Tr*' ?si!
Ta,g
Revised Syllabus for the G.D.C" & A" and Syllabus for the
J C.H.M.
€ Paper No.- I- Management of Co-operative llousing
1 gocieties
(1) History and Movement of Co-operative Societies.
(2) Co-operative Housing Management- Concepts, Defrnitions, Obj ects,
Functions of Housing Societies.
(3) The Maharashtra Ownership Flat Act, 1963
(4) The Maharashtra Apartment Ownership Flat Act, 1970
(5) Types of Housing Societies and their respective functions.
(6) Registration of Co-operative Housing Societies.
(7) Salient features of Model l{ousing Societies' Bye-laws.
(8) Members, their rights, responsibilities and liabilities.
(9) Eleclions ofl Managing Committee of Housing Societies"
(10) Management of the affairs of the Society.
(11) Maintainance of Account Books and Registers.
(I2) Execution of conveyance deed in Housing Societies.
(13) Statutory actions and provisions under I\4.C.S. Act, 1960 and
M"C.S. Rules, 1961 related to Housing Societie5.
(14) Duties and Powers of the General Body and Managing Committee.
(15) Obligations of the members in Housing Societies e.g. a) maintenance
and repair, b) use of common areas, facilities and restricted common
areas and facilities.
(16) Problems and Disputes in Housing Societies and remedies c.g.
a) General body b) Registrar c) Co-op. Court d) Municipal Corporation
e) Police authorities fl Civil and other Courts.
(17) Funds,their utilization and investment.
(18) Redevelopment of Housing Societies.
(19) Co-operative Housing Society Manual.
(20) Audit of Housing Co.operative Societies and their need and
importance.
 CERTGi TrEffi {lcFIl ef,flTqr{q l{pt VIT-EL sffiqi ?o, qoqq/4'{frS' d', Pf* qqtx 3

Reference Books (recommended)-

(i) Bare Acts
(2) Maharashtra Co-operative Societies Act. 1960 by G.M.Divekar
(Vol-I&li).
(3) Housing Societies Model Bye-laws published by District Housing
Federations
(4) The Maharashtra Apartment Act, 1970
(5) The Maharashtra Ownership Flat Act, 1963
(6) qfl-{Tv trq sfslfr Fs qFRT+.
PaperNo.2-Accounts
(1) . Accounting principles - Definations - book keeping principles -
Rectification of Errors - Closing Entries - Bank reconciliation statement.
Q) Final Accounts - Trial Balance- Receipt and Payment account -
Trading Account - Profit and Loss account - Balance sheet - Income and
Expenditure account.
(3) Entries of Bills of exchange - BP BR - accommodation bills.
(4) Books of accounts - Cash book - Journal - Personal Ledgers -
General Ledger.
(5) Depreciation - Methods of Depreciation.
(6) Branch Accounts and reconciliations - clearing entries & method
- Branch adjustments accounts.
(7) Reserves and divisible profits.
(B) 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- method"s and means - treatment"
(10) Amalgamation accounts - legal provisions - valualion methods.
(11) Liquidations accounts - winding-up - realisation of assets-
distribution'- limitations.
(12) Accounting Ratios - analybical view- ccncept . various ratios
return on investment, Profitability ratios - performance ratios.
(13) Cash and funds flow statements- budgetary prirvisions.
(14) Accounting standards - 1 to 29 except No.B issued by ICAL
rnq qR-e-tvY-R
Q rrtnrq Tntr{.lTcTrt{ sftIIErRuT rflT qR-E, affi'drt ?o, Roql/6tfr6" d, vr* q3?u
(15) Introduction to computerised accounting.
(16) Introduction to cost accounting.
(17) Introduction to management accounting.
(18) Social Balance sheet.
Reference Books (recommended)-
(1) Advanced Accountancy by Shukla and Grewal
(2) Accounting Standards issued by the ICAI
(3) Book keeping and accounts - Botaliboy
(4) Advanced accounLs - Patkar.
ParrerNo.S-Auditinq
(1) Audit: Defrnitions- concept - scope - types of Audits - Reaudit -
test audit in regards Co-operative Societies Act - Speciai 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
computerised environment - internal check - internal audit- auditors duty
in regards internal control and check - percentage checking : meaos and
methods.
(3) Preparation for audit- pre-intimation- audit programme - audit
notes- working papers - Standard auditing poiicies.
(4) Vouching of credit and debit vouchers - meaning- points to be
noted - special points to specifrc 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 - purchases - sales - stocks and
inventory checking - credit sales - credit purchases - sundry debtors and
creditors- j ournal auditing.
(7) Valuation and verification of Assets and liabilities - prepaid
expenses - outstanding liabilities - contingent liabilities - meaning of
verifrcation- methods of valuation- revaluation - fixed assets - current
assets - intangible assets- plant and machinery - furniture - book debts
- good will - valuation ofshare capital bills payable - outstanding expenses.
 qq?x \e
c.6r{lg YtRFf TIGTTFT sglqRrf +rFT qR-E 3ffiq{ ?o' Qoq?/6Tfrs' c" Tr*

(8)StandardAuditingpolicies-introductiontoauditingpolicies
issued by ICAI.
(9) DePreciationmethods'
-'free reserves - other
(10) Reserves - provisions of Co-operative Act fluctuation
reserves _ provisionsffi;;J doubtfuil debts and investment
fund- sinking fund.
(11)SpecialattentiontoCo.opearativesocietiesaudit.regarding
act - Assessment of Audit
banking regulation act - Co-operative societies
fee & Audit classification'
'(12)AuditofGovernmentaidstoCo-operativesocieties',credit'non-
of Co-operatives'
credit, Primary S APEX leve1 & special types
auditor'
(13) Liabilities, responsibilities and powers of Co-operative
audit
(14) Provisions of Co-operative Societies Act regarding
of societies.
(15) Audit report of Co-operative societies
- procedures and
(16) Special reports - administrative and criminal
means.
Cost Audit &
(1?) Introductions to Management Audit' Speciai Audit'
their applicability'
(18) Introduction to audit in comPu turised environment'
Reference Books (recommended)'-
(1) Contemporary Auditing by Kamal Gupta'
(2) Maharashtra Co-operative Societies Act' 1960'
(3) Audit Manual issued by Co-operative Department'
(4) Auditing bY Tondon'
in
Paper No. 4 - I{istory, Principles & Managernent
Co'oPeration
and
(1) Pre & Post independence historical developrnent/growth & Sociaiism
with Capitalism
scope of concept of Co-operation, Comparison
of Co-op' Societies'
in India & abroad. Characteristics
(2) With reference to five year plans analysis of-progress of Co-op'
Maharashtra'
movement in various areas in the state of
advantages of Co-op'
(3) Defrnition and principles of Co-operation'
status' Areas where the
organization in socio-economic lii'c' present
movement was successfutrly workecl'
LTn qR-q-t.YY-{+1

1,,
 a r{6t-{tq IIRm TFrq:{ st-{rT€nruT sTttr qr{-q, *datdT ?o, ?oqR/fr'rfirs' a, vr&' qqlx

14) History and significance of State Co-operative Law and Multi

State Co-op. Laws and rules thereunder.
(5) Future of Co-op. movement in free economy l.e' libralisation,
privatization, globalization and computer era.
(6) Various committees appointed so far to study status of Co-op' t
movement and make suitabie recommendations to have irnprgvement in I
3
Co-op. movement, committees such as :-
E

(o) AIRCSC (Grover Committee) I

i
(b)ARCRC i
(c) Mclagun Cornmittee
(d) Mehta Committee on Co-op. credit
(e) CRAFICARD Committee & Agri credit Review committee.
(fl Vaidyanathan Committee on STCCS & LTCCS.
(7) Co-operative Education, Training Research"-
(o) Need & infrastructure available at State & Nationai level.
(b) Role of leadership in Democratic Management in Co'operative
Managements.
(c) Human Resources Development.
(d) Need of conducting research rn Co-operaticn.
(e) Role played by State co-oper-ative l-Inion, its Division and District
Boards, DisLrict Co-operative Training Institutes"
(8) Set-up of Co-operation, Marketing and Textiles Department at
Central and State level, Statutory powers & functions" Roie played b3'
it in growth of Co-op. rnovement.
(9) Need of conducting staluLory audit of the societies and set-up of
Administration and Audit wing.
(ro) Rote ptayed by following institutions in growth of co-op. movenent/
agriculture and marketing:-
(o) National Co-operative Development Corporation.
(b) Nationat Co-operative Union of India
(c) National Dairy Development Board
(d) Khadi and Village Industries Commission and KVIB
(e) Maharashtra Co-operative Development Corporation
(fl vaikunth Mehta National Institute of co-operative Management

T-
I

,i
 prt' q3'?Y 3
qFr{q TIrs;T {riilq{ €ftrF{Rq $TFI ql{-q' ?o' loq?/6'Tk{' 6'

State Co-cperative Union

€) Maharashtra
(h) ICM NagPur & Pune
(,) MSAMB'
Refereu ce Books (recomrn
ended)'-
(1) Co-operation in India (Dr'B'S'Mathur) (R'D'Bedi)
(2) Theory, History and Practice of Co-operation
(D Practice of Coloperation (T'N'-Hazela) (R'R'Dubhashi)
(4) Principles t"d Phiio'ophy of Co-operation
(5) Khusro Committee Report - R'B'I Publication
(6) Prof. Vaidlmathan Committee Report on
STCCS

'il' q'
(sT' qrqd)
(7) {dfl-r rd, q'+6-n enfrr eqgrqq
18) sO-*ir (el-6'{ q1Tq) d-qq"r€T)
(9) 3rfism ,rT{d'2r qTfruT q-d${dl u6qT {fiffi
3{6-s1-n
lTT l"-
dr' U- *Y'
n-"i effiT q-qfl{ (€T' *..*
er'
(10) n.6-sT-fr
l*'
Laws and Other Laws
Paper No' 5 -'Co'operative
Part tr' (60 marks)
Maharashtra Co-operative
(1) A Study of main proYYolls under amended up-to-date'
as
Societi"s e"t, is6b and Rules
Societies Act'
(2) Salient f'eatures of Mutti-state Co:operative
1g84l2AA2 and Rules thereunder'
Part rr (40 marks)
Mark'eting (Development and
(1) \{aharashtra Agricultural Produce
Regulation) Act, 1963' Act'
1959' along with' the warehousing
(2) Bombay Warehouslng Act'
2007.
(P'P'M') Act' 1971 and Rules thereuncler'
(3) Maharashtra Raw Cotton
Condition Tmprovement Act'
1976
(4) Maharashtra Tribal Economy
(5) TheMaharashtraMoney-Lencling(Regriation)Act,2010
(Relevant sections)
(6) Indian Contract Act, 1872 464' and
(sections 403 to 4\l' 4L5 to 424'
(7) Indian Penal Code' 1860
477-N

l.;
to qERTg $Rn ..ff,* 3t'{ITq'.uT s.nrr qlT-i., sH*t ?o, ?oq?/6.Ifrs' d,, Tr* qqlE
(8r Maharasht, a Apartment Act, 1gZ0 (Relevant sections only)
(9) Maharashti'a Ownership Flat Act, 1968 (MOFA)
(10) Maharashtla Land Revenue Code, 1966 (Reievant portion)
(11) Maharashtra Debt Relief Act, 19ZS
(12) Provisions in the Cyber Laws: Information Technology Act, 2000
(13) Provisions in the civil Proced.ure code, 1g08 (latest amended).
Reference Books (recommended).-
(1) Maharashtra Co-operative Societies Act, 1960 -by G.M.Divekar
(Vol-I&II)
(2) Bare Acts
(3) Business Laws by N.D.Kapoor
@) Information Technology Act, 2000
(5) Civil Procedure Code, 1908 (latest amended).
Faper No. 6 * Co-operative Banking & Credit Societies
(1) Principles, Definitions and Functions of Banking.
Q) Co-operative Banking-Special Features
(3) Co-operative Banking. Agriculture and Non-Ag:riculture
(4) Salary Earners Co-operative Bank, UCB, RRB-Objectives
and Functions
(5) Negotiable Instrument-Cheques, Bilts oi Exchange, Promissory
noLes.
(6) Banker-Customer Relationship
Q) Clearing House. Mutual Arrangement Scheme
(B) New Economic Refbrms 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 Funcions of NABARD
(i2) RBI Act, 1934, sections 17, 18, 54
(13) Banking Regulation Act, 1949 as applicable to Co-op. Societies.
(74) Policy of RBI for Registration UCB, its Licenses and Branches.
{15) DICGC
;':

9."
 qR-E' 3fr-{drff ?o' ?oq?/q,,rfirm' a' vr6.
qqtx rs
r6Rl9 v[t{r;T TItFlrf 3rttt€IRTI c{trT

(16) Management at loan & Advances .^ - r---l o^^,r,

Securitization
(1n Recovery Mechanism in UCB's 101/91 Arbitratorl
assets
(18) Income recognition' non-performing
Roll' Function
(19) Co-op. Credit Societies' Objectives' & need'
(20) Audit of Co-operative Credit Societies-Importance
Reference Books (recommended)-
(1) Banking Regulation Act' 1949'
Practice - by A'K'Basu'
(2) Fundamentals of Banking Theory and
(3) Bank Credit Management - by A' Chatterjee'-
Banking in India - by
.

(4) Principles and Fractice of Co-operative

B.N'ChubaY'
(5) Banking Law and Practices in India by M'L'Tanna'
(6) Negotiable Insfruments Act' 1881'
(?) Bankers Books Evidence Act' 1891'
,{rd (q-dT{]q rr-;q e-il{Tfr qs
(8) ifu-r - S g s 61q-qrmT 3nfor fr' fu' Yi'
q-6TaI{' 5"Tl

(9) if+-iri 6.IzfE d q.{fl-{ - ryi' qi' qc +fl

(10)I|tr$gTHandbook&bye-laws,negotiablecriteria,types,functions,
imPortant Provision in bYe-laws'
O1d" Syllabus :- Exemptions under New Syllabus
Exemptions according
.!y q!!+i.li1g.59 .z:.eqt"Law
'^
& :- Paper V
Paper III- Co-ope'uiiuu
Other Laws
:- Faper II
Paper JV - Accounts
:- Paper III
Paper V - Co-oPerative Audit
Paper VI - Banking
:- PaPer VI
:- Paper IV - HistorY, PrinciPles
Both PaPer I - TheorY & &
History of Co-oPeration
and
Paper II - Co-oPerative
:- Management of Co-oPeration
Management

l''l
J,,
 \t rrtrlrs ylmrt {TEFrt ar€Glrrut s{FI qn:q, ffiT ?o, ioq?/6-fit6' e, yr+ tqQU

in Paper I and / or Paper

Those who are unable to exernpt either
II of old syllabus, will
have to appear for Paper I- Co-operative Housing
and Paper lV-History, Principles & Management of Co-operation according
to new syllabus.

By order and in the name of the Governor of, Maharashtra,

R.{JAGOPAL DEVARA,
Secret,ary to Covernment.

r'

ON BEHALF OF GOWRNMENT PRS{ITING, STATIONIIBY AND PUBIJCATION, PRJNTED AND PUBLIS}IED BY

S}fii] I'ANSTTURAM JAGANNATH GOSA\|I, PRINTED AT GO\ERNMENT CENTRAT, PIiESS. 21.-A9 NETAJ] SUBI]ASH
ROAD. CT{ARNI ROAD, MUN'IBAJ 4OO OO4 AND PUBL]SHED AT DIRECTORAI'E OF COWRNMENT PRINTING.
STATIONERY AND PUBLICATTON 2I.A. NETAJI SL:BTIASH ROAD, CHARNI JIOAD, MUMBAI 4OO OO4,
EDITOR : S!{RI PARSI{LII{AM JAGANNATH GOSA\,1.