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UNIVERSITY OF MUMBAI

PROJECT REPORT ON

A STUDY OF ACCOUNTING AND STATUTORY
REQUIREMENT OF SAI KRUPA C.H.S (Nerul East)

IN PARTIAL FULLFILLMENT FOR MASTERS OF COMMERCE
2013-14

PROJECT GUIDE
PROF. Mrs. Farhat Shaikh

SUBMITTED BY:
PANKAJ.B.RATHOD
ROLL NO
3790


MAHATAMA EDUCATION SOCIETYS
PILLAIS COLLEGE OF ARTS, COMMERCE & SCIENCE
NEW PANVEL



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DECLARTION

I, PANKAJ RATHOD student of M.COM-I, MAHATMA
EDUCATION SOCIETYS PILLAIS COLLEGE OF ARTS,
COMMERCE & SCIENCE, hereby declare that I have completed
the project report on A STUDY OF ACCOUNTING AND
STATUTORY REQUIREMENT OF SAI KRUPA C.H.S (Nerul
East) in the academic year 2013-2014. The information submitted
by me is true & original to best of my knowledge.








Signature






3

MAHATMA EDUCATION SOCIETYS
PILLAIS COLLEGE OF ARTS, COMMERCE, SCIENCE
NEW PANVEL

CERTIFICATE
To whomsoever it may concern

This is to certify that the work entered in this journal is the work of
PANKAJ RATHOD from MCOM PART-I have successfully completed a
project report on A STUDY OF ACCOUNTING AND STATUTORY
REQUIREMENT OF SAI KRUPA C.H.S (Nerul East).
Topic terms of the year 2013-2014 in the college as laid down by the college
authority



Professor /Guide name MCOM Co-Ordinator
Mrs Farhat Shaikh Mr. Gajanan Wader


_______________________ ____________________




DATE: _________ ________________
External Examiner
4


INTERNAL ASSESMENT: PROJECT 40 MARKS

NAME OF
STUDENT
CLASS DIVISON ROLL. NO
First Name: Pankaj

Fathers Name: Bharat

Surname: Rathod
M.com Part: 1 3790

Subject: Advance Financial Accounting
Topic for the project: Accounting and Statutory Requirement Of
Sai Krupa C.H.S (Nerul East)
MARKS
AWARDED
SIGNATURE
Documentation
Internal examiner
(out of 10marks)

External Examiner
(out of 10 marks)

Presentation
(out of 10 marks)

Viva and interaction
(out of 10 marks)

TOTAL MARKS
(out of 40)





5

CONTENTS



Chapter
No.


PARTICULARS


PAGE
NO.

1.


Introduction on Co-operative societies

6-16


2.

Profile of society

17-19

3.
Accounting And Statutory Requirements
Of Sai Krupa
Co-Operative Housing Society.

20-24

4.

Common Size Statement


25-27

5.

Conclusion and suggestions


28


6

CHAPTER NO. 1

INTRODUCTION
A housing cooperative, or co-op, is a legal entity, usually a corporation, which
owns real estate, consisting of one or more residential buildings; it is one type
of housing tenure. Housing cooperatives are a distinctive form of home ownership
that have many characteristics that differ from other residential arrangements such
as single family ownership, condominiums and renting.
The corporation is membership-based, with membership granted by way of a share
purchase in the cooperative. Each shareholder in the legal entity is granted the
right to occupy one housing unit. A primary advantage of the housing cooperative
is the pooling of the members resources so that their buying power is leveraged,
thus lowering the cost per member in all the services and products associated with
home ownership.
Another key element is that the members, through their elected representatives,
screen and select who may live in the cooperative, unlike any other form of home
ownership. Housing cooperatives fall into two general tenure categories: non-
ownership (referred to as non-equity or continuing) and ownership (referred to as
equity or strata). In non-equity cooperatives, occupancy rights are sometimes
granted subject to an occupancy agreement, which is similar to a lease. In equity
cooperatives, occupancy rights are sometimes granted by way of the purchase
agreements and legal instruments registered on the title. The corporation's article of
incorporation and bylaws as well as occupancy agreement specifies the
cooperative's rules.

Co-operative movement in our country shall not only stay but also grow in times
to come. In spite of the drawbacks experienced in the working and administration
of the co-operative societies, they have positively contributed to the growth and
development of the national economy. Promotion of thrift, self-help and mutual aid
are the fundamental principles of co-operation. The orientations of commercial
organization and co-operative organizations are basically different. In a
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commercial organization, earning and maximizing the profits is the sole motive;
whereas in a co-operative organization profit cannot be the sole motive. The prime
objectives, in addition to the three fundamentals of co-operation mentioned above
are to make available the goods and services in required quantity, of better quality
and at a reasonable price to its members. It does not mean that a Co-operative
Society is a charitable organization. It should, therefore, conduct itself in a
business-like manner in attaining its objectives efficiently.
FEATURES OF CO-OPERATIVE SOCIETY -
1. LEGAL STATUS:
A co-operative Society is a body corporate registered under the applicable state
Act with perpetual succession having a common seal. It can acquire, hold and
dispose of properties, enter into contracts and it can sue and it can be sued.

2. VOLUNTARY ASSOCIATION:
Co-operative Society is essentially an organization or an association of persons
who have come together for the common purpose of economic development or for
mutual help.

3. SELF HELP AND MUTUAL HELP:
The Co-operative societies office bearers/executive committee is elected as per
democratic election procedure. The Co-operative Society function under the
principle of self help and mutual help which means each will help for themselves
and all will help others.

4. DEMOCRATIC CONTROLS:
The Control of a Co-operative enterprise in not in the hands of capitalists who can
corner the share capital and control the interest in any undertaking which would be
a private undertaking.
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5. EQUALITY:
In co-operative Sector, the principle of One man one Vote is provided in the
statute so as to ensure that the capital does not dominate the administration of co-
operative Society.
6. OPEN MEMBERSHIP:
Any person can apply for the membership of the Society without any
discrimination. The membership is open for all.
7. SOCIAL APPROACH / NO PROFIT MOTIVE:
As the Society is working on democratic principle and the office bearers of the
Society will be functioning like trustees for the better management of the society
and there is no separate benefit to the executive committee members. Service is the
main motto and the profit is not the main concern in co-operative societies.
8. PROFITS AND RETURNS TO THE MEMBERS:
Co-operative Society is an association of members and certain percentage profits
earned by the society, as decided in the meeting of the General body will be
distributed in the form of dividend to the members.

9. LIMITED INTEREST ON SHARES:
Irrespective of the shareholding, each member has only one vote in the decision-
making in the General body meeting or at the time of election of the committee for
management. The shares are not traded in the stock exchange.
The State Co-op. Act also prescribes the maximum amount, which a member can
hold as a share capital in any society.
10. PERSONAL PARTICIPATION:
The shareholders have to personally attend the meeting or for voting. They are not
allowed to appoint proxies for attending the general body or for voting in the
resolution to be passed.
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11. EDUCATIONS AND CO-OPERATION:
Every society has to contribute towards the education fund maintained and looked
after by the district co-operative education Board as per the notification issued
from time to time for educating the members or the office bearers of the Society.
12. CO-OPERATION AMONGST CO-OP. INSTITUTIONS:
The funds generated or mobilized through the co-operative societies have to be
deposited invested in the Co-operative Sector only.
ACT & RULES APPLICABLE
A Co-operative Society functions as per the provisions of
1. Co-operative Societies Act under which the same is registered.
2. Co-operative Societies rules made there under
3. Bye-laws approved by the registrar at the time of registration and amendments
made from Time to time and approved by the registrar.
4. Notification and Orders
We have a number of Co-operative Societies Acts functional in different states like
- Maharashtra Co-operative Societies Act, 1960,
- Pondicherry Co-operative Societies Act, 1972,
- Karnataka Co-operative Societies Act, 1959,
- Delhi Co-operative Societies Act, 1972,
- Kerala Co-operative Societies Act etc.
When the area of operation is restricted to one state, the State Co-operative Act &
Rules, under which the society is registered will be applicable.
In a particular state, if Co-operative Act and Rules is not enacted, the Central Act
which is known as The Co-operative Act, 1912 and its rules will be applicable.
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When the area of operation of Society is spread in two or more states. The Multi-
State Co-operative Societies Act, 2002 and its rules shall be applicable.
TYPES OF SOCIETIES
A Society is categorized on the basis of its objects. There are various types of
societies that can be formed under the Act under which it is registered: Under
Maharashtra Co-operative Societies Act, 1960 following types of Societies can be
registered :
1. Agricultural Marketing Society:
As per section 2(1) agricultural marketing Society means a society -
(a) The object of which is the marketing of agricultural produce and the supply of
implements and other requisites for agricultural production, and
(b) Not less than three-fourths of the members of which are agriculturists, or
societies formed by agriculturists.
2. Consumer Society
As per Section 2(9) Consumers Society means a society, the object of which is
(a)The procurement, production or processing, and distribution of goods to, or the
performance of other services for, its members as also other customers, and (b) the
distribution among its members and customers, in the proportion, prescribed by
rules or by the bye-laws of the society, of the profits accruing from such
procurement, production or processing, and distribution.
3. Co-operative Bank
As per section 2(10) Co-operative bank means a society which is doing business
of banking as defined in clause (b) of sub-section (1) of section 5 of the Banking
Companies Act, 1949 and includes any society which is functioning or is to
function as (an Agriculture and Rural Development Bank) under Chapter XI.
4. Central Bank As per section 2(6), Central Bank means a co-operative bank,
the objects of which include the creation of funds to be loaned to other societies;
but does not include the urban co-operative bank.
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5. Crop Protection Society
The object of which is protection ofthe crops, structures, machinery, agricultural
implements and other equipment such as those used for pumping water on the land.
6. Farming Society
As per section 2(12),Farming Society means a society in which, the object of
increasing agricultural production, employment and income and the better
utilization of resources, lands are brought together (or some of them), or (b)
coming in possession of the society in any other manner whatsoever.
7. General Society
As per section 2(15),General Society means a society not falling in any of the
classes of societies defined by the other clauses of this section.
8. Housing Society
As per section 2(16),Housing society means a society, the object of which is to
provide its members with open plots for housing, dwelling houses or flats; or if
open plots, the dwelling houses or flats are already acquired, to provide its
members common amenities and services.
9. Federal Society
As per section 2(13),Federal society, means a society- (a) not less than five
members of which are themselves societies, and (b) in which the voting rights are
so regulated that the members who are societies have not less than four-fifths of
the total number of votes in the general meeting of such society

10. Irrigation Society
As per section 2(16-A),Lift Irrigation Society means a society, the object of
which is to provide water supply, by motive power or otherwise to its members, for
irrigation and otherwise.

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11. Process Society
As per section 2(22),Processing society means a society, the object of which is
the processing of goods.
12. Producers Society
As per section 2(23),Producers Society means a society, the object of which is
production and disposal of goods or the collective disposal of labour of the
members thereof.
13. Resource Society
As per section 2(25),Resource Society means a society, the object of which is
obtaining for its members of credit, goods or services required by them.
14. Apex Society
As per section 2(2) of M.C.S. Act, Apex Society means a society, -
The area of operation of which extends to the whole of the State of Maharashtra (b)
the main object of which is to remote the principal objects of the societies affiliated
to it as Members and to provide for the facilities and services to them and (c)
which has been classified as an apex society by the Registrars.









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ADVANTAGES OF A CO-OPERATIVE SOCIETY
1. Easy to form:
The formation of a cooperative society is very simple as compared to the formation
of any other form of business organisations. Any ten adults can join together and
form a cooperative society. The procedure involves in the registration of a
cooperative society is very simple and easy. No legal formalities are required for
the formation of cooperative society.
2. No obstruction for membership:
Unless and otherwise specifically debarred, the membership of cooperative society
is open to everybody. Nobody is obstructed to join on the basis of religion, caste,
creed, sex and colour etc. A person can become a member of a society at any time
he likes and can leave the society when he does not like to continue as ; member.
3. Limited liability
In most cases, the liabilities of the members of the society is limited to the extent
of capital contributed by them. Hence, they are relieved from the fear of
attachment of their private property, in case of the society suffers financial losses.
4. Service motive:
In Cooperative society members are provided with better good and services at
reasonable prices. The society also provides financial help to its members the
concessional rates. It assists in setting up production units and marketing of
produces c small business houses so also small farmers for their agricultural
products.
5. Democratic management:
The cooperative society is managed by the elected members from and among
themselves. Every member has equal rights through its single vote but can take
active part in' the formulation of the policies of the society. Thus all member are
equally important for the society.
6. Stability and continuity:
14

A cooperative society cannot be dissolved by the death insolvency, lunacy, and
permanent incapability of the members. Therefore, it has stable life are continues
to exist for a longer period. It has got separate legal existence. New members m<
join and old members may quit the society but society continues to function unless
are otherwise all members unanimously decided to close the same.
7. Economic operations:
The operation carried on by the cooperative society economical due to the
eliminations of middlemen. The services of middlemen are provided by the
members of the society with the minimum cost. In the case of cooperative society,
the recurring and non-recurring expenses are very less. Further, the economies of
scale-ma production or purchase, automatically reduces the procurement price of
the goods, thereby minimises the selling price.
8. Surplus shared by the members:
The society sells goods to its members on a nominal profit. In some cases, the
society sells goods to outsiders. This profit is utilised for meeting the day-to-day
administration cost of the society. The procedure for distribution of profit that
some portion of the surplus is spent for the welfare of the members, some portion
kept reserve whereas the balance shared among the members as dividend on the
basis of this purchases.
9. State patronage:
Government provides special assistance to the societies to enable them to achieve
their objectives successfully. Therefore, the societies are given financial lo< at
lower rates. Government also extends many type of subsidies to cooperative
societies strengthening their financial stability and sustainable growth in future.





15


DISADVANTAGES OF COOPERATIVE SOCIETY:
Despite many an advantages, the cooperative society suffer from certain limitations
c drawbacks. Some of these limitations, which a cooperative form of business has
are as follows:
1. Limited resources:
Cooperative societies financial strength depend on the cap contributed by its
members and loan raising capacity from state cooperative banks. The membership
fee is limited for which they are unable to raise large amount of resources as their
members belong to the lower and middle class. Thus, cooperative^ are not suitable
for the large scale business which require huge capital.
2. Inefficient management:
A cooperative society is managed by the members only. They do not possess any
managerial and special skills. This is considered as major drawback of this sector.
Inefficiency of management may not bring success to the societies.
3. Lack of secrecy:
The cooperative society does not maintain any secrecy in business because the
affairs of the society is openly discussed in the meetings. But secrecy is very
important for the success of a business organisation. This paved the way for
competitors to compete in more better manner.
4. Cash trading:
The cooperative societies sell their products to outsiders only in cash. But, they are
usually from the poor sections. These persons require to avail credit facilities
which is not possible in the case of cooperatives. Hence, marketing is a
shortcoming for the cooperatives.
5. Excessive Government interference:
Government put their nominee in the Board of management of cooperative society.
They influence the decision of the Board which may or may not be favourable for
16

the interest of the society. Excessive state regulation, interference with the
flexibility of its operation affects adversely the efficiency of the management of
the society.
6. Absence of motivation:
The members may not feel enthusiastic because the law governing the cooperatives
put some restriction on the rate of return. Absence of relationship between work
and reward discourage the members to put their maximum effort in the society.
7. Disputes and differences:
The management of the society constitutes the various types of personnel from
different social, economical and academic background. Many a times they strongly
differs from each other on many important issues. This becomes detrimental to the
interest of the society. The different opinions and disputes may paralyses the
effectiveness of the management.

17

CHAPTER NO.2
PROFILE OF SOCIETY
The main objective is to provide support to the members. Nobody joins a co-
operative Society to earn profit. People come forward as a group, pool their
individual resources, utilise them in the best possible manner, and derive some
common benefit out of it.
These Apartments are formed to provide residential houses to members they land,
develop it and construct houses or flats and allot the same to members. Some
societies also provide loans at low rate of interest to members to construct their
own houses.
In consideration to that members pays the due price for the house may be on easy
instalment basis spread over as long years. Sai krupa at times arranges finance
loans for the members from different financial institutions to bear the cost of the
house.
Sai krupa C.H.S maintains separate books of account and the separate working for
their depreciation of their assets. The final accounts are audited by R & S
Associates (Chartered Accountant).
EXPLANATION OF ACCOUNTS
Income and Expenditure a/c:
A record showing the amounts of money coming into and going out of an
organization, during a particular period of time.
EXPENDITURE:
Classification:
A housing Society should classify its expenditure under the following main heads-
1) Property Expenses
(2) Establishment Expenses
(3) Other Expenses
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Property Expenses cover ground rent, Municipal and other property taxes, common
electricity charges, water charges, insurances, pump maintenance, and General
common amenity maintenance. Establishment Expenses shall include salaries to
office staff, painting & stationery, conveyance, staff welfare expenses and so on.
Other expenses cover remaining Expenses.
Example: Donations, Education Fund contribution, Audit fees, charity etc. The
expenses should be approved by the managing committee or as the case may be,
the General Body as evidenced by duly authenticated, appropriate Minute Books.
The expenses included should pertain to or be incidental to the Societys activities
and should not be personal in nature.
INCOME:
Classification:
Income may be classified into three categories-
(1)Collection form members.
(2) Interest and Dividends
(3) Miscellaneous Receipts.
Under collection from members the receipt from members on account of monthly
contributions towards expenses sinking fund taxes etc. shall be included Interest&
dividend would cover the interest on Bank Accounts, Dividends on investments
and interest on investments not specifically ear-marked. Miscellaneous receipts
normally included parking charges, penal interest, Income from sale of flowers,
coconuts, fruits grown in societys garden, sale of scrap, Rent received from non-
members donations received without being specifically ear-marked.
Penal Interest is earned by the Society on the amounts due from Members for a
period exceeding 30 days. This item is to be based on the maximum rate of interest
prescribed bye-laws, members personal account in the Individual Ledger and the
appropriate resolution of the General body.
Other income such as Income from Non-occupancy, parking charges, outsiders
occupancy charges should be as per the resolution, bye-laws and the register kept
19

in this connection. The income from these sources is normally credited to the
repairs and Maintenance Fund a/c.

20

CHAPTER NO.3
ACCOUNTING AND STATUTORY REQUIREMENTS OF SAI KRUPA
CO-OPERATIVE HOUSING SOCIETY.
RECEIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDED 31 ST
MARCH 2013.
Receipts Amount Payments Amount
To Corpus From Sai Reality 1,21,93,209 By bank charges 842
To Share capital 50,000 By cleaning expenses 44,592
To Entry Fees received 18,300 By diesel Expenses 1,48,047
To receipts from members By Electricity
Expenses
8,54,821
Maintenance 52,74,799 By Entertainment and
cultural Expenses
87,469
Interest on delayed payments 47,108 By Gardening
expenses
1,53,905
Club house rent receipt 80,538 By housekeeping
Expenses
4,78,717
Transfer fees 2,00,000 By insurance 1,21,248
Miscellaneous Receipts 50,074 By internet Expenses 7,515
To Advance Members
Contribution
By Miscellaneous
Expenses
24,062
Maintenance Charges 1,35,103 By office expenses 4,578
To Interest from Bank 4,30,183 By printing &
stationery
15,912
21

By professional &
consultancy Fees
48,000
By Repairs &
Maintenance

Electrical 95,432
Computer 11,825
Fire Fighting
Equipment
11,520
Lift 78,252
Diesel Genser 9,644
Water Pumps 61,334
Water Treatment
Equipment
24,750
General 1,41,713
By Salary & bonus 1,72,230
By Security Charges 12,27,220
By Telephone
Expenses
`12,433
By Water Charges 9,32,750
By Water Tank
Cleaning Expenses
19,200
By Purchase of fixed
Assets

Computer
Accessories
29,172
22

Furniture & Fittings 57,743
Security Equipment 1,35,544
By Investment & re-
investment in fixed
deposit

Bank of Maharashtra 50,00,000
SBI Bank 70,00,000
Bank of Baroda
sweep(net)
11,75,000
By closing Balance
Cash 22,739
Bank 2,71,105

1,84,79,314 1,84,79,314

Profit and Loss Appropriation Account
Particulars Amount Particulars Amount
To transfer to reserve fund 5,57,070 By surplus for the
year
13,92,674
TO Balance transfer to
-Balance sheet 8,35,604

1,07,32,847 1,07,32,847

23

BALANCE SHEET AS ON 31
ST
MARCH 2013.
Liabilities Amount Amount Assets Amo
unt
Amount
Share Capital 50,000 Fixed Assets
(1000 Shres of
rs.50/- each
fully paid)
Opening WDV Nil
Entry Fees 20,000 Add:additions 2,22,
459

(rs.100/- per
member)
Less: Depreciation 26,0
95

Reserves &
Surplus
Closing WDV 1,96,364
Reserves Fund Investment:
Corpus received
from builder
1,21,93,2
09
Fixed Deposits with
Banks
1,31,75,00
0
Add:
Transferred
from Surplus
5,57,070 1,27,50,2
79
Accrued interest on
FDR
28,098
Sinking Fund Current Assets; loan
& Advances

Opening
Balance
Nil Outstanding
Members Charges
8,42,794
Add: Current
Year
1,14,691 1,1,4691 Cash in hand 24,439
Current Balance with Bank
24

Liabilities:
Advance
Received
Members
Charges
1,35,103 Vijaya Bank-A/c no.
506501011001758
2,63,806
Bank Balance Pune Dist Central
co-op Bank a/c
no.11658
71,226
Bank of Baroda
A/c.no.3171020
0000075
63,927 Other Current
Assets & Advances:

Sundry
Creditors
4,52,755 Advances to
suppliers
1,780
Provisions: MSEB Deposit 28,640
Provision for
Audit fees
7,942 Prepaid Insurance 1,02,978
Provision for
expenses
3,35,783 Income Tax-TDS 48,359
TDS payable 18,400
Income &
expenditure a/c

Opening
Balance
Nil
Add: Surplus
for the year
835604 8,35,604
1,47,84,4
84
1,47,84,48
4
25

CHAPTER NO.4
COMMON SIZE STATEMENT
Common size Profit And Loss Account For The Year Ended 31 St March
2013.
Particulars Amount Percentage
Sales 50000 100%
Less: Cost of Goods sold
Opening stock Nil Nil
Purchases Nil Nil
Overheads Nil Nil
Less: Closing Stock Nil Nil
Gross Profit 50000 100%
Less: Operating Expenses
Administrative Expenses 18466881 36.90%
Finance Expenses Nil Nil
Selling Expenses Nil Nil
Net Operating Profit 18416881 36.90%
Add: Non- operating Income 18479314 36.58%
Net Profit Before Tax 36896195 73.79%
Less: Provisions Nil Nil
Net Profit After Tax Nil Nil
Retained Earnings 36896195 73.79%

26

Common size Balance Sheet as on 31
st
March 2013.
Particulars Amount %age
Equity And Liabilities:
Share Capital 50000 0.33
(1000 Shares of Rs.50/- each fully paid)
Entry Fees 20,000 0.13
(Rs.100/- per member)
Reserves & Surplus:
Reserves Fund 12750279 86.24
Sinking Fund:
Opening Balance
Add: Current Year 114691 0.77
Current Liabilities:
Advance Received Members Charges 135103 0.91
Bank Balance
Bank of Baroda A/c.no. 31710200000075 63927 0.43
Sundry Creditors 452755 3.06
Provisions:
Provision for Audit fees 7942 0.053
Provision for expenses 335783 22.61
TDS payable 18400 0.124
Income & expenditure a/c :
27

Opening Balance
Add: Surplus for the year 835604 5.65
14784484 100%

Assets
Fixed Assets 196364 1.30
Investment:
Fixed Deposits with Banks 13175000 89.11
Accrued interest on FDR 28098 0.19
Current Assets, loan & Advances:
Outstanding Members Charges 843794 0.57
Cash in hand 24439 0.16
Balance with Bank:
Vijaya Bank-A/c no. 506501011001758 263806 1.78
Pune Dist. Central co-op Bank a/c no. 11658 71226 0.48
Other Current Assets & Advances:
Advances to suppliers 1780 0.012
MSEB Deposit 28640 0.193
Prepaid Insurance 102978 0.69
Income Tax-TDS 48359 0.32

14784484 100%
28


CHAPTER NO.5

CONCLUSION AND RECOMMENDATIONS
Society has its good image in society members
Society has to maintain its expenses and income and have a great control on
its assets and liabilities.
Comparative statement of the society shows its increase or decrease in
income and expenditure for the 2 years.
Comparative statement Shows percent increase and decrease in its asstes and
liability.

29


BIBLIOGRAPHY
(1) www.google.com
(2) www.en.Wikipedia.org
REFERENCES

(1) Advanced Financial Accounting Dr.Varsha M. Annaipure
(2) Sai krupa C.H.S Yearly booklet.


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