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Law as on October 2026Edition v1.0

GDCA Previous Year Papers 2019–2026 with Answers and Hints, plus 24 Practice Papers

Pass GDCA — Past Papers & Practice Tests, English e-book — Every GDC&A paper 2019–2026 for all six papers, 24 practice papers and suggested answers and hints in one 430-page PDF

₹999
Pass GDCA — Past Papers & Practice Tests, English e-book — The cover
Pass GDCA — Past Papers & Practice Tests, English e-book — Contents: six parts, one per paper, each with its past papers 2019–2026, four practice papers and answers and hints
Pass GDCA — Past Papers & Practice Tests, English e-book — How to use it: sit the paper under time, then check the suggested answers and hints; the Board publishes no answer key
Pass GDCA — Past Papers & Practice Tests, English e-book — A real page: Paper I, the 2026 paper, as the Board set it
Pass GDCA — Past Papers & Practice Tests, English e-book — A real page: Paper I, Practice paper 1 in the Board’s current format
Pass GDCA — Past Papers & Practice Tests, English e-book — A real page: answers and hints, each ending in a pointer to the volume
Pass GDCA — Past Papers & Practice Tests, English e-book — A real page: Accounts solutions worked in full, in small type
Pass GDCA — Past Papers & Practice Tests, English e-book — The author, the compilation team and SocietySeWA Press; Edition 1, price ₹999, one PDF of 430 pages
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The cover

This is the book for sitting the examination. It holds every Board paper for all six papers of the Government Diploma in Co-operation and Accountancy, from 2019 and 2021 to 2026, year by year; four new practice papers for each paper in the Board's current format; and suggested answers and hints at the back of each part. Accounts are worked in full. One PDF, 430 pages, law as on 1 October 2026. It does not promise a pass.

1 PDF · 430 pagesAll six papers41 past papers 2019–202624 practice papersSuggested answers and hintsLaw as on 1 Oct 2026
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Which of these is on your desk today?

Each one is answered in two lines here, and in full — with the provision and the mission that teaches it — inside.

How many marks do I need to pass each paper?

Forty per cent in each paper, that is 40 of 100, with an aggregate of 240 of 600. Parts V and VI also note a grace of up to six marks in all, and that a paper scored at 50 per cent can be carried as an exemption to the next examination. Check the notification for your own sitting.

Regulation 2012Inside: Part V · About this paper

Which past papers are in the book?

Every paper the Board has set in 2019 and 2021 to 2026, for each of the six papers: 41 past papers, year by year, as the Board printed them, with obvious misprints corrected and no question changed in meaning. There was no sitting in 2020, and Paper III has no separate 2023 paper; its part says why.

Inside: How to use this book

Paper III: why is there no 2023 paper?

The Board has set Paper III in six sittings: 2019, 2021, 2022, 2024, 2025 and 2026; there is no genuine 2023 Paper III. The 2025 paper repeats the 2019 paper word for word and the 2026 paper repeats the 2021 paper; 2022 is different and 2024 mixes the two. The part advises preparing by topic, not by paper.

Inside: Part III · About this paper

Paper I: how is it set and what is the surest 40?

Three hours, 100 marks, every question compulsory, with the choice inside a question. The objective questions (full forms, blanks, match the pairs) carry between 20 and 40 marks and can be prepared with certainty; the 2026 paper is the pattern the four practice papers follow.

Inside: Part I · About this paper

Paper II, Accounts: what is in it every year?

Every sitting since 2019 has opened with the same thirty-mark question: a trial balance with adjustments, from which the Trading, Profit and Loss Account and Balance Sheet are prepared. The rest repeats: bank reconciliation, cash book, machinery ledger, bills of exchange, ratios, notes and an objective block. Every accounts answer is worked in full, in small type.

Inside: Part II · About this paper

Paper IV: how has the shape changed?

Three hours, 100 marks. 2019, 2021 and 2023 ask any five of eight or nine questions of equal marks; 2022 and 2024 make Question 1 compulsory, then any four; in 2025 and 2026 Question 1 (A: ten items, B: matching) is compulsory, then any four of Questions 2 to 6, each in two parts of 10 marks. The four practice papers follow the 2026 pattern.

Inside: Part IV · About this paper

Paper V: what is asked and how is it marked?

Question 1, 18 marks, is compulsory (three blocks of six); any three of Questions 2 to 5 at 14 marks each, in two halves of 7, the second half a case since 2026; Question 6 short notes and Question 7 "describe the following", 20 marks each. For a case the hints give the five steps: issue, provision, natural justice, forum, remedy.

Inside: Part V · About this paper

Paper VI: how long should the answers be?

All four questions are compulsory: abbreviations, blanks and true or false with reasons (20 marks in all), short notes of about 50 words (any four, 20), answers of about 150 words (any three, 30) and about 500 words (any two, 30; 400 in 2022 and 2023). Paper VI has no arithmetic.

Inside: Part VI · About this paper

How should I use the practice papers and the answers?

Put the books away and set a clock for three hours. Do the objective questions first, then the short notes, then the long answers, each on a new page. Only when the time is up open the answers and hints, mark yourself strictly, note where you lost marks and go back to the volume before the next paper.

Inside: How to use this book

Are the answers the Board's answer key?

No. The Board publishes no answer key. The book gives suggested answers and hints: objective items answered exactly with the reason for each true or false; short notes and long answers as the heads expected, the governing section, rule or bye-law, the usual trap and a pointer such as "see Volume 2, Mission 2.13". They are not endorsed by the Board.

Inside: Imprint page

Pages from the book: answers and hints

Paragraphs as they are printed in the book. The Board publishes no answer key, so each is a suggested answer or hint, with the authority it rests on.

Paper I · Answers and hints · Short notes

(7) Recovery of arrears. s.154B-29, not s.101 (housing societies deleted from s.101 by Mah. 23 of 2019): certificate on application, final and conclusive, recoverable as arrears of land revenue. → see Volume 1, Mission 1.16 D. (8) General responsibilities of a flat purchaser. MOFA s.12(1): pay the price and instalments, proportionate outgoings and taxes, co-operate in forming the society; fine up to Rs 2,000 under s.12(2); then bye-laws 44 to 46. → see Volume 1, Mission 1.9.

Part I, Answers and hints
Paper III · Answers and hints · True or false

(2) Co-operative Society can provide depreciation on land. False. Land has an unlimited useful life, so there is no depreciable amount to spread and no period to spread it over; the building is depreciated, the land is not. → see Volume 3, Mission 3.2. (3) Internal Audit is compulsory under the Maharashtra Co-operative Societies Act, 1960. False. The Act compels the statutory audit under s.81(1)(a); the words "internal audit" occur in no section or rule, only in the model housing bye-laws.

Part III, Answers and hints, 2019
Paper V · Answers and hints · Question 1

(B) True or false. (1) True: s.66 requires at least one-fourth of net profit to go to the reserve fund. (4) False: elections are conducted by the State Co-operative Election Authority under s.73CB. (5) True: s.75(2A). (6) False: the extension is up to three months, in exceptional circumstances, s.75(1) first proviso. (C) Match. (1) e, s.19. (2) g, s.73-CA. → see Volume 5, Mission 5.3.

Part V, Answers and hints, 2019
Paper I · How the paper is set

Three hours (10.00 a.m. to 1.00 p.m.), 100 marks, every question compulsory, English version authentic. The choice is always inside a question, between (A) and (B), or "any ten", "any four" or "any five" items. The shape has moved from year to year, as the table shows; the most recent paper (2026) is the pattern the practice papers follow.

Part I, About this paper

That is a taste. The full book has every mission, every past paper and the worked answers behind it.

What is inside

  • One PDF, 430 pages: the companion volume to Pass GDCA. First Attempt. (Volumes I to VI), sold separately
  • How to use this book: how to sit a paper, the pass rule, the pointer to the volume
  • Part I, Paper I, Management of Co-operative Housing Societies: 7 past papers, 4 practice papers, answers and hints
  • Part II, Paper II, Accounts: 7 past papers, 4 practice papers, every accounts answer worked in small type
  • Part III, Paper III, Auditing: 6 past papers (no separate 2023 paper), 4 practice papers, answers and hints
  • Part IV, Paper IV, History, Principles and Management in Co-operation: 7 past papers, 4 practice papers, answers and hints
  • Part V, Paper V, Co-operative Laws and Other Laws: 7 past papers, 4 practice papers, answers and hints
  • Part VI, Paper VI, Co-operative Banking and Credit Societies: 7 past papers, 4 practice papers, answers and hints
  • Each part opens with "About this paper": what it covers, how it is set, how to use it and the pass rule

What it prevents

Reading every night and never sitting a paperEvery Board paper of 2019 and 2021 to 2026 is here, on its own page, ready to be written against a clock, with four more practice papers for each subject.How to use this book
Not knowing what a paper looks likeEach part opens with how that paper is set: the questions, the marks, the choice and the time, and how the shape changed from year to year.About this paper, Parts I to VI
Marking yourself against a guessObjective items are answered exactly, with the reason for each true or false; notes and long answers give the heads expected, the governing section and the usual trap.Answers and hints
A figure that does not balanceThe practice papers' trial balances and adjustments are new and were checked to balance, and every accounts answer is worked in full in small type.Part II

Get your copy

Every figure is the figure you pay — nothing is added at checkout.

Past Papers & Practice Tests

One PDF, all six papers. Companion to the six Pass GDCA volumes, sold separately

₹999
  • One PDF, 430 pages: all six papers of the GDC&A diploma (Papers I to III also serve CHM)
  • 41 Board papers: every paper of 2019 and 2021 to 2026, year by year (Paper III has no separate 2023 paper)
  • 24 new practice papers: four per paper, in the Board's current 2026 format
  • Suggested answers and hints at the back of every part, with pointers to Pass GDCA. First Attempt.
  • Objective items answered exactly, with the reason for each true or false
  • + 4 more, listed under What is inside

Questions buyers ask

What is in this book, and who is it for?

It is one 430-page PDF for candidates of the Government Diploma in Co-operation and Accountancy (GDC&A) and the Certificate in Co-operative Housing Management (CHM): for all six papers, every Board paper of 2019 and 2021 to 2026 (41 past papers; there is no separate 2023 Paper III), four new practice papers per paper in the Board's current format (24 in all), and suggested answers and hints at the back of each part. CHM candidates sit Papers I to III only, so Parts I to III are theirs.

Do I need the six Pass GDCA volumes too?

No. This book lets you sit every paper and check your work; it can be used on its own. Its hints end with pointers such as "see Volume 2, Mission 2.13" to the full treatment in Pass GDCA. First Attempt., the six-volume exam guide, which is sold separately. Buy this book if you want to practise on papers; buy the volumes if you want the teaching.

Are the answers the Board's, and is the book endorsed by the Board?

No to both. The Board has published no answer key or marking scheme; these are suggested answers and hints, and where the Board prints no split of marks the book says its own split is an estimate. The book is not published, endorsed, approved by or affiliated with the Board, the Commissioner for Co-operation or any other authority. The past papers are the Board's public examination papers, reproduced for study with obvious misprints corrected; the practice papers are new papers written for this book.

Is the law up to date?

The law is stated as it stood on 1 October 2026. Where a question in an old paper names a repealed or renamed law, the hints say to answer under the law as it now stands and to say so in one line. Fees, rates and other figures a circular can change should be checked against the Board's notification for your own sitting.

How do I get the file after paying?

Payment gives you a download link on the confirmation page and by email. Your file stays in your Library at societysewa.in/library, which you open any time with your email address; the emailed link also works for 12 months. The file is one PDF: open it in any PDF reader on a phone, tablet or computer.

Is there a Marathi edition?

Yes, sold separately as GDCA यशाची गुरुकिल्ली — प्रश्नपत्रिका संग्रह (Marathi e-book, ₹999). This English edition is the original; the Board's papers are reproduced in English, the authentic version. The Marathi edition is translated from it.

Will I get corrections?

Yes. Corrections received are carried into the next edition, and buyers of this digital edition receive the corrected file free of charge from their SocietySeWA library at societysewa.in/library.

Can I share, resell or refund it?

The licence is for the buyer's personal study: the files may not be shared, resold or posted online. Digital downloads are delivered at once, so sales are final; if a file will not open or is damaged, write to support@societysewa.in and we will re-send or fix it.

Yours permanently

Corrections received are carried into the next edition, and buyers of this digital edition receive the corrected file free of charge from their SocietySeWA library at societysewa.in/library. Each edition states the date the law was read: law as on 1 October 2026. Figures a circular can change, such as fees, rates and thresholds, are printed with their source and date, or left out; check them against the current circular and the Board's notification for your own sitting.

See what has changed in the law →

What you are paying for — and what is free

The Board's past papers are public examination papers; the Board has published no answer key, marking scheme or split of marks inside a question. What this book adds is the organisation (every paper, year by year, with the pass rule and how each paper is set), 24 new practice papers written for it, and suggested answers and hints worked from the six Pass GDCA volumes. Where a split of marks is the authors' own, it says so. The book does not guarantee a pass, is not published or endorsed by the Board, and is not legal advice.

Do not buy this if…

  • ×you want a promise of a pass: no book can give one
  • ×you want the Board's own answer key: the Board has published none, and this book is not endorsed by the Board
  • ×you want the teaching of each topic: this book lets you sit and check papers; the six Pass GDCA volumes are the study guide, sold separately
  • ×you want a printed book: this is a digital edition in PDF, licensed to you for personal study
  • ×you read Marathi more comfortably: a Marathi edition is sold separately
  • ×you need advice on a live society matter: see a qualified advocate
Where this product stops and a lawyer starts

This is an examination guide. It states the law as it stood on 1 October 2026 and does not apply it to anyone's facts. For a live dispute, a bye-law question or a notice you have received, take the papers to a qualified advocate.

Already bought it? Lost the email, or used the link up?

Open your library with the address you paid with and your copy is there permanently. Or have a fresh download link emailed instead:

Sold by Expert Jurist LLP (SocietySeWA), CBD Belapur, Navi Mumbai. Digital download delivered at once, so all sales are final — if a file does not open, write to support@societysewa.in and we re-send it first. Refund policy · Terms · All publications. Educational material, not legal advice; the law is stated as on October 2026.
GDCA Previous Year Papers 2019–2026 with Answers (PDF) | SocietySeWA