Publications › Pass GDCA — Volume II · Paper II: Accounts, English e-book
Pass GDCA — Volume II · Paper II: Accounts, English e-book — One PDF volume for Paper II, Accounts: 282 pages, past papers 2019–2026 with worked answers and pointers
The cover
Paper II, Accounts, is the paper where one thirty-mark question has been the same question in every sitting. This volume is the whole book for it, 282 pages in one PDF: the final accounts of a co-operative society and every adjustment in the order it is taken, bank reconciliation, bills of exchange, the cash book, ratios and the theory block, with seven Question 1s worked in full. It is built from a count of every Paper II from 2019 to 2026, and explains the 40 per cent pass rule.
Each one is answered in two lines here, and in full — with the provision and the mission that teaches it — inside.
Forty per cent in each paper, with an aggregate of 240 of 600; because 240 is six times forty, the per-paper line is the real one. Fail the examination as a whole but score 50 per cent or more in a paper, and that paper is exempted next time, but only if you claim it in the application form, every year.
Regulation 2012 cl. 12 · Board notice 2015Inside: ¶0.013 · ¶2.902
Any graduate of a recognised university, in any subject; or a permanent employee of Government, a co-operative institution or an APMC with the S.S.C. and five years' service (the Board's 2015 notice also lists the H.S.C. with three years). The 2012 regulation and the 2015 notice differ, so read the eligibility clause of the notification for your own sitting.
Regulation 2012 cl. 2 · Board notice 2015Inside: ¶0.011
In seven sittings the first question has been the same question, down to the shape of the sentence: thirty marks, first and compulsory. What moves is the name, the date, the size and the trap. Totals have run from Rs 1,97,001 to Rs 20,79,500 and the size means nothing, so the evening before is for drawing the formats, not for learning a new topic.
Inside: Mission 2.13 · ¶2.911
Six steps, in this order: find an old provision on the credit side; find bad debts on the debit side; find a further write-off in the adjustments; take the write-off out of debtors; apply the rate to what is left; then run the formula. Charge to Profit and Loss = new provision required + bad debts written off during the year − old provision brought forward. Only the net charge goes to Profit and Loss; only the new provision is deducted from debtors.
Inside: Mission 2.5 · ¶2.942–2.943
The statement is not a ledger account: it does not balance, has no debit and credit side, and is a bridge. Do not learn a table of adds and subtracts, because the Board alternates the starting point: passbook in 2021, 2023, 2024 and 2026, cash book in 2025, a cash-book overdraft in 2019. Write the opening figure as a signed number (a balance positive, an overdraft negative), ask of each item which record carries it and whether it raised or lowered that record, adjust towards the record you are walking to, then walk it back.
Inside: The fifty-mark sheet · ¶2.928–2.929
The question always names whose books; an answer in the wrong party's books scores nothing, every debit and credit being reversed. Head the page In the books of [name] and write drawer or acceptor beside it. The discount on discounting is the drawer's expense: on a trade bill the acceptor's books carry no discount entry. Noting charges are recovered from the acceptor. If the bill was discounted, the dishonour is credited to Bank, Bills Receivable having been emptied on discounting. In an accommodation bill the parties share the discount.
Negotiable Instruments Act, 1881Inside: Mission 2.16 · ¶2.932–2.933
Seven facts on a page. The date at the top is the date of the bill, not of acceptance, and the due date runs from it: date of bill, plus the period in calendar months, plus three days of grace. The acceptance goes across the face, never underneath and never on the back. Where no payee is named, the drawer is the payee. Head the bill with the revenue stamp, the place, the amount in figures and in words, and name the drawer and the drawee.
Negotiable Instruments Act, 1881 ss.5, 22Inside: Mission 2.17 · ¶2.934–2.935
Education Fund to be provided: an appropriation below net profit, shown as a liability; already in the trial balance: carry it to liabilities and do nothing. Reserve Fund: carry to liabilities, never touched. Entrance fees: transferred to the Reserve Fund. Bad and Doubtful Debt Fund: a provision, deducted from debtors. Audit fees: an ordinary Profit and Loss expense. A donation on the debit side: an expense paid, not a fund. Dead Stock: a fixed asset, depreciated. Shares in a DCCB, NSC: investments at cost, no depreciation.
bye-law 12(a)(i), 12(b) · Rule 49A(1)(xi)Inside: Mission 2.11 · ¶2.945
Read the rubric first: for six years it said all questions are compulsory, but in 2026 it printed 120 marks against 100 attempted. Spend ten minutes reading every question and mark your selection. Then Question 1: read the adjustments first, number them in the margin and foot both columns; then the objective block, then the mechanical optionals, then the theory. The stop rule: if the Balance Sheet has not agreed by minute fifty-five, rule it off and go on; one that does not tally still carries most of its marks.
Inside: The fifty-mark sheet · ¶2.913–2.918
Paragraphs as they are printed in the volumes, each with the authority it rests on. This is the style of every page.
That is a taste. The full book has every mission, every past paper and the worked answers behind it.
Every figure is the figure you pay — nothing is added at checkout.
One PDF volume. Also sold in the CHM Set (Papers I–III) and the Complete Set (all six papers)
Volume II is the book for Paper II, Accounts, of the Government Diploma in Co-operation and Accountancy (GDC&A). Papers I to III are also the three papers of the Certificate in Co-operative Housing Management (CHM), so this volume serves CHM candidates as well. The volume is complete for its own paper and does not need the other five.
No. The book says so on its imprint page: it is not published, endorsed, approved by or affiliated with the Board, the Commissioner for Co-operation or any other authority. The Board has published no answer key or marking scheme, so no mark figure or answer in the book is the Board's unless the book says so in terms.
The law is stated as it stood on 1 October 2026, including the Maharashtra Co-operative Societies (Amendment) Rules, 2026, which inserted Chapter XI-B for housing societies. Where a past paper was set on older law, the book prints both and tells you which to write. Fees, rates and other figures a circular can change are printed with their source and date, or left out; check them against the Board's notification for your sitting.
Only if you need more than one paper. This volume alone is ₹499. Papers I–III are the three papers a CHM candidate sits: three single volumes cost ₹1,497, against ₹1,399 for the English CHM Set, a saving of ₹98; the Set also costs just ₹401 more than any two volumes. For all six papers, six volumes cost ₹2,994, against ₹1,699 for the English Complete Set, a saving of ₹1,295. The set prices are introductory prices valid until 31 December 2026. If this paper is all you need, buy this volume.
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.
Yes, sold separately. It is translated from the English edition; legal terms follow the Board's Marathi papers and the Marathi Act. This English edition is the original.
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.
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.
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.
The Maharashtra Co-operative Societies Act, the Rules, the bye-laws and the Board's past papers are public. What you pay for is the work of reading all of it against the papers: a frequency map of every GDCA paper from 2019 to 2026, the missions built from it, the past papers with worked answers and pointers, the cheat sheets. The Board has published no answer key, marking scheme or weighting, so every mark figure in the book is the Board's printed figure or the authors' own count, and says which. Seven sittings show a tendency, not a promise: each campaign prints its worst year as well as its average. The book does not guarantee a pass, is not endorsed by the Board, and is not legal advice.
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.
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