Goa Board Class 12 Sample Paper 2027 Co-operation

FOR GOA CLASS 12 PREPARATION

Goa Board Class 12
Sample Paper 2027
Co-operation
EXAM YEAR TYPE SUBJECT

Goa Class 12 2027 Sample Paper Co-Operation

Notes · Sample Papers · Previous Year Papers · Mock Tests

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GOA BOARD OF SECONDARY AND HIGHER SECONDARY EDUCATION
CO-OPERATION
CLASS XII SYLLABUS (General)
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Unit Topics Marks
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I Management of a Co-operative Organization 12
• Introduction.
• Organization of a Co-operative Society.
• Features of a good organization.
• Principles of organization.
• Membership and eligibility of a membership.
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• Rights and duties of member.
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• Rights of members pertaining to AGM
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• Cancellation of membership.
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Managing Committee and procedure to elect
managing Committee.
• Functions and the powers of Managing Committee.
• Office bearers of a Co-operative Society.
• Chairperson : Role of Chairperson.
• Secretary’s appointment, duties towards office,
Managing Committee, Members and the Registrar.
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• Treasurer’s appointment and role.
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m .co FUNDS MANAGEMENT OF A CO-OPERATIVE SOCIETY
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• The factors determining the capital requirements
a Co-operative Society.
• Sources of finance.

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II MEETINGS OF A CO-OPERATIVE SOCIETY 08
•Introduction.
•Need and purpose of meeting.
•Essentials of a valid meeting.
•Procedure of convening and conducting of a meeting.
•Types of Meetings
•General Body Meetings of the Members.
•First General Meeting meaning and business
transacted.
• Annual General Meeting meaning and business
transacted.
• Special General Meeting.
• Managing Committee Meeting meaning and
business transacted.
• Meeting of Committees of Managing committee or
Board.
• Powers and duties of the chairperson related to
meeting.
• Duties of Secretary towards conduct of Annual
General Meeting.
III ACCOUNTS OF A CO-OPERATIVE SOCIETY 08
• Introduction.
• Need and Importance of Accounts.
• Books of Accounts of a Co-operative Society.
• Statutory books.
• Non – Statutory Books.
Study of important statutory books.
• Register of Members.
• Register of Shares.
• Registrar of Debentures.
• Minute’s book.
• Stock Register.
• Property Register.

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• Finalization of Accounts of a Co-operative Society.
• Contents of final accounts.
• Statutory requirements for publication of final
accounts.
• Guidelines for Appropriation of profit earned by a Co-
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operative Society.
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IV
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AUDIT OF A CO-OPERATIVE SOCIETY 08
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• Introduction to audit.
• Objects of audit. ag
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• Advantages of audit.
Types of Audits.
• Annual Audit.
• Interim Audit.
• Continuous Audit.
• Internal Audit.
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• Qualification of an auditor.
• Rights and duties of Auditors.
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• Preparation of the Audit.
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• Audit Programme and its contents.
• Audit note Book and its contents.
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• Audit Memorandum and its contents.
• Audit classification.
• Rectification of errors or defects in Accounts.
• Weakness of audit System.
V STATE AND CO-OPERATIVE MOVEMENT 08
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• Special concessions and exemptions from certain
taxes.
Co-operative Department in Goa. (only to provide
knowledge to students not to be evaluated for exam)

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Functions of Co-operative department.
• Statutory functions
• Developmental functions.
• Powers of the Registrar of Co-operative Societies.
• Reports and returns to be submitted to the Registrar.
VI INSTITUTIONS PROMOTING CO-OPERATIVE MOVEMENT
(A) NATIONAL LEVEL INSTITUTIONS 08
Reserve Bank of India.
• Introduction.
• Functions.
a) Establishment of Agricultural Credit Department.
b) Establishment of Standing Advisory Committee on
Agricultural Credit.
c) Simplification of Procedure of Granting Credit.
d) Establishment of State Co-operative Banks.
e) Creation of Special Funds for Financing Agriculture.
f) Provision of finance
g) Cheap Remittance Facilities.
h) Advisory Functions.
i) Training of Co-operative Personnel.
j) Establishment of an Agricultural Credit Board.
National Bank for Agriculture and Rural Development.
• Introduction
• Functions of NABARD.
State Bank of India.
• Introduction.
• Functions.
a) Assistance to the Marketing and Processing Societies.
b) Assistance to Agricultural and Rural Development
Banks.
c) Assistance to Consumers Co-operative Societies.
d) Assistance to State and Central Co-operative Banks.
e) Remittance facilities.

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National Co-operative Development Co-operation.
• Introduction
• Role played by NCDC

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(B) State Level Institutions
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Goa State Co-operative Bank. 04
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• Introduction.
• Management Structure. ag
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• Objectives and functions of the Apex Bank.
The Goa Co-operative Marketing and supply Federation.
• Introduction and functions.
The Goa State Co-operative Housing finance and Federation
Limited.
• Introduction and functions.
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VII CO-OPERATIVE EDUCATION AND TRAINING
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• Introduction and need. s e
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Institutions imparting Co-operative Education and
Training.
Vaikunth Mehta National Institute of Co-operative
Management.
• Introduction and functions.
Khadi and Village Industries Commission.
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• Introduction and functions.
Training Activities Conducted through Dayanand Bandodkar
Co-operative Training Centre, Panjim.

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VIII CO-OPERATIVE BANKING 08
• Need and Nature.
• Special features of Co-operative Banking.
• Role of Co-operative Banks in supply Credit to
Agricultural Sector.
Importance of Agricultural Economy.
• Financial need of Agricultural Sector.
• The sources of credit to agricultural sector.
• Individual level and institutional resources.
• Participation of Co-operative Banks in supply of credit
to other sectors.
• Distinguish between Co-operative Banks and
commercial Banks and Agricultural Credit Societies
and non-agricultural Credit Societies.
• Defects in working of Co-operative Banks.
• Suggestions for betterment of Co-operative Banks.
IX CO-OPERATIVE LAWS 08
• Introduction
• Co-operative Societies Act 1904 need and provisions
• Co-operative societies Act 1912 provisions
• Multi-State Co-operative Societies Act 1984
Introduction and provisions.
Maharashtra Co-operative Societies Act 1960
• Introduction and provisions.
The Goa State Co-operative Societies Act 2001 and the
Rules 2003.
• Introduction and provisions.
TOTAL MARKS 80

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INTERNAL EVALUATION FOR CO-OPERATION:

MID TERM EXAMINATION:2026- 27

1. Co-operation paper for mid term examination will be of 20 Marks.
2. Duration of the examination will be 60 Minutes.
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3. It is at the Teacher’s discretion regarding the number of topics to be

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included for Mid term examination and the weightage to content area.
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FIRST TERMINAL EXAMINATION :2026- 27
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1.a Co-operation paper for First term examination will be of 80 Marks.
2. Duration of the examination will be 3 hours.
3. It is at the Teacher’s discretion regarding the number of topics to be
included for First term examination and the weightage to content area.
4. For paper pattern, kindly refer to the Final Examination modal
question paper 2026-27

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INTERNAL ASSIGNMENT/PROJECT ASSESSMENT: 20 MARKS ON ANY ONE
OF THE FOLLOWING TOPICS .
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1) Visit to Primary credit gCo-operative
Banks .
a Societies Or Urban co-operative

Guidelines/Criteria
a) Collect Information on the different sources of finance.

b) Find out how the funds collected from different Sources are utilised.

c) Future prospects of the society/Bank for community development m
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a a) Find out the names of the office bearers of society?

b) Appointment and Tenure of the office bearers .

c) Role and responsibilities of office bearers.

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3) Types of loan Sanctioned for the development of the agricultural
Sector.
Guidelines / criteria.
a) Different types of loans provided to the farmers.

b) The Procedure followed for sanctioning of loans .

c) Any special Schemes for farmers to develop the agricultural sector.

d) Interest rate on Loans

4) Case study on Empowerment of women through Self help groups.
Guidelines / criteria.
a) Provide a brief overview of the importance of women's empowerment.

b) Role, Responsibilities and Activities conducted by self-help groups.

c) Government Schemes in supporting women's empowerment.

5) Collect Information on Bye-laws and its amendments.
Guidelines / Criteria.
a) Objectives of Bye-laws of the society.

b) Preparation of Bye-laws .

c) The Procedure for amendments of Bye-laws.

d) Information on the Contents of Bye-laws .

6) Interview with the Registrar/Assistant Registrar of a Co-operative
Society and write a report on his role.
Guidelines/criteria:
a) Highlight the role and Functions

b) Registration Process of a co-operative society.

c) Role in organising training Programmes.

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d) Co-operative week observed in Goa.

7) Statutory and non- statutory Books maintained by a Co-operative
society.
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Guidelines/ Criteria

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a) Importance of maintaining Books of Accounts in a Co-operative Society.
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b) Information on types of Statutory and Non- statutory Books.
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c)a Consequences of Non Maintaining of Statutory Books.

d) Collect specimen copies of Vouchers, Financial Statement of the society
etc.

8) Case Study of any Co-operative Society on its audit.
Guidelines/ Criteria:-
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a) Information on objectives of Audit and Types of Audit of a Co-operative
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Society.
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c) Advantages of Auditing.
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b) Role of Auditor in a Co-operative Society

d) Collect a specimen copy of Audit Report and interpret its financial
status.

9) Collect information on any National Level Institution promoting the
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Cooperative Movement in India.
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Guidelines/criteria:-
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c) Initiatives and measures taken by the Ministry of Co-operations to
promote the Co-operative sector.

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10) Visit any state level institution promoting Co-operative Movement in
Goa.
Guidelines/criteria
a) information on state level institutions promoting growth of Co-
operatives in Goa.
b) Schemes implemented.
c) initiatives and measures taken by the Ministry of Co-operation to
promote the co- operative sector in Goa.
d) Co-operative week observed in Goa.

11) Interview with any member of a Co-operative society.
Guidelines/Criteria:
a) Brief background of Co-operative society in which he has taken
membership.

b) Reason to become a member of the said society, Amount of entrance
fees and annual subscription.

c) Rights and duties , Election in society ,Schemes to members, Reasons
for cancellation of membership.

d) Social commitment of the said Co-operative society.

WEIGHTAGE TO LEARNING OUTCOMES
NO LEARNING OUTCOMES MARKS PERCENTAGE OF MARKS

1 Knowledge 24 30%

2 Understanding 30 37.5%

3 Application 18 22.5%

4 Analysis 04 05%

5 Evaluation 04 05%

6 Creation -- --

Total 80 100%

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Weightage to forms of questions
Sr. Form of Marks for No of Total Expected time
No questions each question questions marks (Min)

1 MCQs 01 20 20 20
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3 03 08 24 70
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04 05 20 50

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Weightage to difficulty level of questions
Sr. No Estimated difficulty level of Marks Percentage
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questions

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01 Easy 24 30%

02 Average
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03 Difficult ag 20 25%

Total 80 100%

Questions may vary in difficulty level. Such an assessment in each question will be made by
the paper setter.

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GOA BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, ALTO, BETIM, GOA.
BLUE PRINT HSSC EXAMINATION 2026 – 2027
SUBJECT:CO-OPERATION
MAXIMUM MARKS: 80 DURATION 3HRS.

Objectives knowledge Understanding Application Analysis Evaluation Total

Content area VSA SA SA LA VSA SA SA LA VSA SA SA LA V S S LA V S S LA
I II S A A S A A
I II I II A A
I II I II

Mgt. of co-op 3(1) 1(3) 2(1) 4(1) 12 (6)
org.

Funds Mgt. of 1(1) 3(1) 04 (2)
co-op. society

Meetings of 2(1) 3(1) 1(3) 08 (5)
society

Accounts of 1(2) 2(1) 2(2) 08 (5)
society

Audit of Co- 1(2) 2(1) 4(1)* 08 (4)
op society

State & co- 1(1) 3(1) 4(1) 08 (3)
op. mov.

National lev. 1(1) 3(1) 4(1) 08 (3)
Institutions

State lev, 1(1) 3(1) 04 (2)
institutions

Co-op Edu. & 1(1) 3(1)* 04 (2)
training

Co-op. 1(1) 2(1) 1(2) 3(1) 08 (5)
Banking

Co-op. Law 1(2) 2(1) 4(1)* 08 (4)

Total 12 06 06 -- 08 08 06 08 02 12 04 04 04 80 (41)
(12) (3) (2) (8) (4)
(2) (2) (1) (4) (1) (1) (1)

❖ Figures outside the bracket indicate marks allotted.
❖ Figures inside the bracket indicate numbers of questions.
❖ (*) indicates internal choice in the questions.
❖ The above blueprint is a sample and may differ keeping in mind contents, marks and internal choice topics same by
the paper setter.

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MODEL QUESTION PAPER GOA BOARD 2026 -27
SUBJECT: CO-OPERATION (H 4651)
CLASS XII
Total No of questions: 41 Maximum marks 80
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Duration 3 hours

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INSTRUCTIONS: l a a
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• All questions are compulsory.
• Question Nos 1 to 20 are MCQ’s of 01 mark each.
• Question Nos 21 to 28 are of 02 marks each.
• Question Nos 29 to 36 are of 03 marks each.
• Question Nos 37 to 41 are of 04 marks each.
• Internal choice is to be exercised in question No 35,38 and 41.
1.
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The principle of an organization that suggests the centralization and decentralization of

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power and authority to be maintained in an organization is _________________

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• Continuity
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• Efficiency
• Responsibility
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2. The office bearer who helps the managing committee to conduct the functions of the
society smoothly is ________________
• Auditor
• Nominee
• Promoter
• Secretary
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3. A co-operative society must provide the documents requested by the member on

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payment of fees within a period of ________________

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• One month
4. Which of the following source of finance determines solvency and credit of the co-
operative society?
• Issue of shares
• Issue of debentures
• Internal finance

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• Grants and subsidies
5. The manner of placing a motion before a meeting in a co-operative society is prescribed
by the ________________
• Agreement
• Amendment
• Bye-laws
• Constitution
6. The collective will of the body of the meeting of a co-operative society in a co-operative
society is known as _____________
• Agenda
• Notice
• Quorum
• Resolution
7. Which of the following meeting considers the provisional committee to look after
management of society?
• Board meeting
• Annual general meeting
• First general meeting
• Special general meeting
8. A member of a co-operative society can inspect the details of the nominee of member
from ________________
• Shares register
• Members register
• Stock register
• Property register
9. The statement prepared only after preparing the trading and profit and loss account in a
co-operative society is _______________
• Balance sheet
• Trial balance
• Income and expenditure statement
• Receipt and payment statement
10. In a co-operative society the accounting system is made efficient through _________
• Manipulation
• Taxation
• Classification
• Auditing
11. Which of the following audit is compulsory for all the co-operative organization?
• Statutory audit
• Internal audit

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• Interim audit
• Continuous audit
12. The officer appointed by the state government to manage the affairs of the co-operative
societies is ______________
• Member
• Nominee
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• Registrar
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• Treasurerc e m
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13. The State Bank of India was established in the year ___________

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• 1935
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• 1963
• 1982
14. The Goa Rajya Sahakari Sangha Maryadit was established in the year __________
• 1991
• 1981
• 2001
• 2012
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15. The apex management training institute in India providing co-operative education and
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management training is _____________
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• VAMNICOM
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• RBI
• NCDC
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• KVIC
16. The organizational structure of co-operative banks in India is ___________
• Five tier
• Four tier
• Three tier
• One tier
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• Purchasing fertilizer

las • Purchasing seeds
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18. The main purpose of co-operative banks is to cater to the financial needs of __________
• Mining sector
• Industrial sector
• Construction sector
• Agricultural sector

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19. The co-operative society formed with the object to serve the interest of members of
more than one state is _____________
• District societies
• Multi-state societies
• Primary societies
• Employees societies
20. As per provision of Co-operative societies act 1904, all profits earned should be
transferred to _____________
• Welfare fund
• Promoters fund
• Reserve fund
• Education fund
21. Explain any two reasons for cancellation of membership of a member in a co-operative
society.
22. Point out any four items of business that can be transacted at the managing committee
meeting of a co-operative society.
23. State any four needs for accounts in a co-operative society.
24. Distinguish between statutory books and non-statutory books.
25. Specify the guidelines followed for the Appropriation of Profit of a Co-operative society.
26. Mr. Amar Naik is appointed as the Auditor of Namrata Housing co-operative Society.
Determine any four points he should plan before preparing audit of the said society.
27. Distinguish between co-operative banks and commercial banks. (any two points)
28. Interpret any four features of the Maharashtra Co-operative Societies Act 1960.
29. State any six functions of treasurer of a co-operative society.
30. “Every organization big or small requires finance”. With reference to this statement,
outline any six needs of finance for a co-operative society.
31. List out any six items of business transacted at the Annual General Meeting of a co-
operative society.
32. How does a Co-operative society overcome the state of distress ?
33. “NABARD is an apex financial institution at the national level act as refinancing institute
for co-operative”. With reference to this statement identify any six functions of
NABARD.
34. “The Goa Co-operative Marketing and Supply Federation Limited is an apex federation
for primary consumer and marketing societies in the state of Goa”. In view of this
statement identify any six objects of The Goa Co-operative Marketing and supply
Federation.
35. State any six points to highlight the need for Co-operative Education and training for
development of Co-operative Movement.
OR

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State any six activities conducted through Dayanand Bandodkar Co-operative
Training Centre, Panaji.
36. “The Co-operative Banks Need to improve their banking activities”. In the view this
statement, suggest any six points to improve the working of co-operative banks.
37. Highlight the procedure to elect the members of managing committee of a co-operative
society.
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38. Identify any eight points to be considered by a co-operative society while preparing for
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the audit of the society.
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Identify any eight contents of Audit Memorandum prepared by an Auditor after auditing
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the books of accounts of a society.
39. “The Registrar of Co-operative Societies is considered as the controlling authority for the
co-operatives in the state”. With reference to this statement examine any eight powers
of the Registrar of Co-operative Societies.
40. “The Reserve Bank of India has initiated numbers of measures for the development of
Co-operatives in India”. In the view of this statement evaluate any four measures
initiated by RBI for development co-operatives in India.
41. List out any eight provisions of The Co-operative Societies Act 1912.
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OR

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List out any eight provisions of The Goa State Co-operative Societies Act 2001 ,Rules
2003 in respect of registration.
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