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RANI CHANNAMMA UNIVERSITY, BELAGAVI
“A STUDY ON COMPARISION OF BALANCE SHEET AND FINANCIAL ACTIVITIES

OF SHIVABODHARANGA CO-OPERATIVE SOCIETY LTD MUDALAGI”
A Project report submitted to

RANI CHANNAMMA UNIVERSITY
of the partial fulfilment of degree of
MASTER OF COMMERCE
Submitted By
Miss. SAHANA BIJAPUR
Reg No: MC194419
M,Com 4th Semester
UNDER THE GUIDANCE OF

DR. JAGADISH S. TALAWAR
Assistant Professor
Co-Ordinator and Project Guide, Dept. of Commerce
Smt.I.S. Yadawad Govt First Grade Govt College
And P.G. Study Centre, Ramdurg.
Smt. I.S. YADAWAD GOVT FIRST GRADE COLLEGE

AND P.G. STUDY CENTER, RAMDURG.
2020-2021
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Certificate
This is to certify that Internship Report entitled “A STUDY ON COMPARISION OF

BALANCE SHEET AND FINANCIAL ACTIVITIES OF SHIVABODHARANGA
CO-OPERATIVE SOCIETY LTD MUDALAGI” is an individual work of
Miss. Sahana Bijapur RCU Examination Registration No. MC194419 of IV semester
Smt I S Yadawad Govt First College and P G centre Ramdurg now being submitted in
the partial fulfillment of requirement, for the award of the Degree of Master of Commerce
of Rani Channamma University, Belagavi under my supervision and guidance.
Dr. JAGADISH S. TALAWAR

Assistant Professor
Co-Ordinator and Project Guide,
Dept. Smt.I.S. Yadawad First Grade Govt College
And P.G.Study Centre, Ramdurg
DECLARATION
I Miss Sahana Bijapur the undersigned hereby declare that the Project Report
entitled “A STUDY ON COMPARISION OF BALANCE SHEET AND FINANCIAL
ACTIVITIES OF SHIVABODHARANGA CO-OPERATIVE SOCIETY LTD
MUDALAGI” has been prepared by me under the guidance of Dr. J.S. Talawar Co-
ordinator Of PG Department I S Yadawad Govt College Ramdurg. The report submitted
to Rani Channamma University, Belagavi in partial fulfillment of the university rules and
regulations for the award of the Degree of Master of Commerce Specialization for
Academic Year 2019-2021
I further declare that this report is based on the original Research work undertaken by me
and
has not formed a basis for the award of any other Degree / Diploma of RCU or any other
University.
Date: - Miss Sahana Bijapur

Place: - Belagavi Reg No: - MC194419
ACKNOWLEDGEMENT
The successful accomplishment of any project is incomplete without acknowledgements

the controlling members who assisted inspired and led us understand the things that would
be rather difficult without them. I would like to thank all of them who were a part of the
work and my life.
I am thankful to our Beloved Principal Dr. A. S. Lalasangi for his strong

inspiration during the project period. I would like thank our project guide Dr. Jagadish
Talawar Co-ordinator dept. of commerce P.G. Study center Ramdurg for having given me
this opportunity and for his valuable ever-patient guidance ever endeavoring support,
timely help and constant encouragement and also, I am thankful to all faculty members of
our commerce dept. who those inspire directly and indirectly I thanks to all of them. And
also, other departments for their valuable guidance in completing this project successfully.
I would thanks to our Teaching and Non-Teaching staff in our college and
library dept. And I also express thanks to my parents, my family member, and all my friends
for their valuable support in completion of this project successfully.
Last but not least I am thankful to all those people who helped us directly and indirectly.
EXECUTIVE SUMMARY
I have done my summer internship project at Shivabhodarang CO- Operative Society

Mudalagi, is one of the best banks in Belagavi district & one of the leading society in
Belagavi district. The name of my project is A Study on Financial Statement Impact on Its
Profitability for Shivabhodarang CO- Operative Society Mudalagi, the research project
is mainly aimed at finding out the scope of financial performance in Shivabhodarang CO-
Operative Society Mudalagi.
The financial performance and statement provide by the bank financial position and its
helps to development the rural area.
The scope of this study is related to the existing society financial statements. The nature of
the study is qualitative as well as quantitative. The data is collected primarily by preparing
a project. On the basis of the data collected, the observation, analysis and, suggestions are
found out.
During the project, I was fortunate to experience and encountered different situations which
would help in future career. I learned about how the organizations work and a little about
the organizational culture. Overall, it was an enriching experience.
CONTENTS
INDEX PAGE NO
Declaration from Student I
Certificate from company guide II
Certificate from guide III
Acknowledgement IV
Executive summary V
1 Introduction
2 Company profile 1-19
2.1 Historical background of the company
2.2 List of board of directors

2.3 Vision and mission
Various departments in Shivabhodarang Co-operative
2.4
2.5 Society Product and service of Shivabhodarang Co-
operative Society Business practices
2.6 SWOT analysis
2.7 Statement of the problem
2.8
Objective of the study
2.9 Review of literature
2.10
3 Conceptual frame work 20-26
4 Data analysis and interpretation 27-49

 Limitation of the study
5 Finding and suggestions, conclusions 50-53
Bibliography 54
A Study On Comparision of Balance Sheet and Financial Activities of
Shivabodharanga Co-Operative Society Ltd Mudalagi
CHAPTER-I
INTRODUCTION
Definitions:
A co-operative Society is a financial entity which belongs to its members, who are at
the same time owners and the customers of their bank.
Co-operative Society is often created by persons belonging to the same local or
professional community or sharing a common interest. Co-operative society generally
provide their members with a wide range of banking and financial service (loans, deposits,
banking accounts etc. co-operative Society differ from stockholder banks by their
organization, their goals, their values and their governance. In most countries, they are
supervised and controlled by banking authorities and have to respect prudential banking
regulations, which put them at a level playing field with stockholder banks. Depending on
countries, this control and supervisions can be implemented directly by state entities or
delegated to a co-operative federation or central body even if their organization rues can vary
according to their respective national legislations.
Credit Unions:
Credit unions have the purpose of promoting thrift, providing credit at reasonable
rates, and providing other financial service to its members. Credit union members are usually
required to share a common bond, such as locality, employer, religion or profession. Credit
unions are usually funded entirely by member deposits, and avoid outside borrowing. They
are typically the smaller from of co-operative society institution. In some countries they are
restricted to providing only unsecured personal loans, where as in others, they can provide
business loans to farmers, and mortgages.
Co-operative Society:
Larger institution is often called co-operative society. Some of these banks are tightly
integrated federation of credit unions, though those member’s credit unions may not
subscribe to all nine of the strict principle of the World Council of Credit Unions (WCOCU).
Like credit union, co-operative society is owned by their customers and follows the
co- operative principle of one person, one vote. Unlike credit unions, however, co-operative
banks are often regulated under both banking and co-operative legislation. They provide
Smt. I. S. Yadawad Govt First Grade College P.G Study Center Ramdurg 1
service such as saving and loans to non-members as well as members and some participate in
the wholesale market for bonds, money and even equities. Many co-operative banks are
traded on public stock markets, with the result that they are partly owned by non-members.
Members control is diluted by these outside stakes, so they may be regarded as semi-
cooperative.
Co-operative society systems are also usually more integrated than credit union systems.
Local branches of co-operative society elect their own board of directors and manage their
own operations, but most strategic decisions require approval from a central office. Credit
union usually retains strategic decision-making at a level, though they share back –office
functions such as access to global payment system, by federating.
Principles of Co- Operative Organization:

Since the second half of the nineteenth century, a large number of co-operatives
have been established all over the world on the basis of self-help (self-reliance), self-
responsibility and self-administration, principle that continue to be of fundamental
importance for the co-operative system today.
Self-help:
Self-help means that members are themselves responsible for finding solutions to their
economic problems.
Self- responsibility:
The member of the co-operative is jointly responsible for the wellbeing of their co-
operative and on the basis of solidarity liable for the debt of their co-operative.
Self-administration:
If members are responsible for their own co-operative, they also must have the right to
administer their co-operative. The co-operative must be democratically organized. Its
bodies are the general meeting of members, the board of directors and in many the
supervisory board. Originally, only members could hold office in the bodies of theco-
operative.
Co-Operative Society in India:

The co-operative societies in India started functioning almost 100 years ago.
The co- operative society is an important constituent of the Indian financial system,
judging by the role assigned to co-operative, the expectation the co-operatives is
supposed to fulfill, their number,
And the number of offices the co-operative society operates. Through the co-operative
movement originated in the west, but the important if the banks have assumed in India
is rarely paralleled anywhere else in the world. The co-operative society in India plays
an important role even today in rural financing. The business of co-operative banks in
the urban areas also has increased phenomenally in recent years due to the sharp
increase in the number of primary co-operative banks.
CHAPTER-II
COMPANY PROFILE
2.1 Historical Background of the Company:
Shivabhodaranga Co-operative Society, was established in 22-02-1995 at

Mudalagi Taluka, in Belgaum District,
Shivabhodarang Co-operative Society was established in 22-02-1995 at Mudalagi

Taluka, in Belgaum District,. The Organization was started with initial investment of a
Six lakhs in the co-operative field.
Earlier the name of the organization was Shivabhodarang Co-Operative Society, but later
in the year 2008, it has undergone change and now it is called as Shivabhodarang Co-
operative Society.
The society has been serving the people of Mudalagi for the past 16 years. Since 2008 the
organization has been expanding its branches in the rural and urban areas of Belgaum,
Hubballi and Gadag Districts to strengthen economically the small entrepreneurs, small
businessmen and others in the society
Till date Shivabhodarang Co-operative Society, has 12 branches in the rural area of the
Belagaum, Hubballi, Bijapur and Gadag districts.
2.2LIST OF BOARD OF DIRECTORS:
STAFF CLASS
: BOARD OF DIRECTORES :
1. Shri. Revappa. K. Kurabagatti President

2. Shri.Pulakesh. R. Sonawalkar Vice-President
3. Shri.Basavaraj V Gulagajambagi Directors
4. Dr.Shankar S Dandappanavar Directors
5. Shri.Shubas R Sonawalkar Directors
6. Shri.Ashok M Hosur Directors
7. Shri.Ravindra P Sonawalkar Directors
8. Shri. Shivabasu M Budihal Directors
9. Smt Gangavva K Sannappanavar Directors
10. Smt Sharadha B Gulagajambagi Directors
11. Smt Vidyavathi R Sonawalkar Directors
12. Smt Manjula S Baligar Directors
13. Shri. Hanamant S Sannakki Directors
14. Shri. Suresh B Nashi Principle manager
SE.NO STAFF NAME POST

1 Shri V H balaraddi Audit officer
2 Shri V A Jambagi Branch manager
3 Shri H S Kumbar Sales officer
4 Shri S R Dandappanavar Branch manager
5 Shri K G Kudari Branch manager
6 Shri R P Mudigoudra Branch manager
7 Shri M G Malagar Branch manager
8 Shri A R Andani Branch manager
9 Shri R V Patil Branch manager
10 Shri S K Sunadholi Branch manager
11 Shri H Y Badadavar Branch manager
12 Shri R S Kokatanur Branch manager
13 Shri B A More Branch manager

14 Smt S B Nilagoppa Clerk
15 Smt P C Jagapur Clerk
16 Shri C S Kankanawadi Clerk

17 Smt S G Patil Clerk
18 Shri N C Bannishetti Clerk
19 Shri B B Rudragouda Clerk

20 Shri B C Halolli Clerk
21 Shri M B Kurabagatti Clerk
22 Smt R H Patil Clerk
23 Shri P S Kotrur Clerk
2.3Vision
―To be the preferred bank for agricultural and non-agricultural financial and banking
solutions.
Mission and Goals of Shivabhodarang Co-Operative Society To generate funds

for the purpose of financing co-operative societies.
 To operate the bank with profit motive.
 To arrange for the supervision inspection of societies.
 To maintain high standard of recovery position.
 To control over branches.
 To carry all works to promote co-operative banking.
Objectives of the Co-Operative Society:

 To encourage thrift, help and cooperation among the members, associate
members, nominal members and depositors of the bank.
 To provide required finance to priority sectors like agriculture, cottage
industries and small-scale industries.
 To borrow funds from members and non-members and to be utilized for
granting loans to members and non-members for useful purpose.
 To act as an agent for the joint purposes of domestic and other requirement of
the members and non-members.
 To arrange for the safe custody of valuables and documents.
 To carry out instructions for periodic or collections, remittance etc of the
members and non-members.
 To prepare finance projects and to improve the economic conditions of the
members particularly those belonging to weaker sections of the society.
 To extend financial and technical assistance to the unemployed to start their
industry or profession.
2.4 VARIOUS DEPARTMENTS IN SHIVABHODARANG CO-

OPERATIVE SOCIETY
Following are the departments working in The Shivabhodarang Co-operative
Society Administrative
 Branch Controller
 Banking Accounts
 Loans and Operations
 Planning and Development
Above are the 5 departments in the Head Office, they function accordingly with
Assistant General Manager (AGM)
1. ADMINISTRATIVE
The head of the administrative section is the manager, he has the
responsibility of conducting the activities of the bank i.e. conducting meetings of
subcommittee, sanctioning of loans, adhering to RBI policies etc., the functions of
this department are as followers: -
- All types of meeting.
 Staff appointment and training.
 Computer and type writing control.
 Writing material and printing.
 Cases
 Building and dead stock.
 Guest house and library.
 Discipline among workers
2. BRANCH CONTROLLER-
The main functions of this department are as followers: -
 Branch office control and checking.
 Tours and travels expenditure and controlling.
 Taluka executive officer ‘s daily works, work analysis, tour permission.
 Subordinating. Apex bank and co-operative society branches checking.
 Working to open new branches.
3. BANKINGACCOUNTS
The head office account department consolidates all the branch account and
different reconciliation statement. This department forwards all the documents and
statements issued by RBI. The functions are as followers
 Outside loans.
 Financial managements.
 Common banking.
 Loans and deposits.
 Banking details.
4. LOANS ANDOPERATIONS:
The main functions of this department are as followers: -
 Analysis of loans forms.
 Loan approval.
 Official and legal operations.
 Rules and regulations.
 Controlling employees working at fields
 Support for weak Agricultural social co-operative societies.
 Providing financial support to the village through local Agricultural co-
operative societies.
5. PLANNING ANDDEVELOPMENT
The main functions of this department are as followers:-
 SPDI and MFAL and financial supporting for the small farmers.
 Financial support for the societies.
 Financial support for sugar factories and analysis.
 Collecting details on index number.
 Others growth activity
 Working in unity with all boards/ fields like electricity board, telephone
exchange water supply board and agricultural societies.
2.5 Product and Services of Shivabhodarang CO- Operative Society
Mudalagi:
1. Short term loans.
2. Medium term loans.
3. Long term loans.
4. Deposits
1. Short Term Loans:

 Decent kisan credit card
 Tobacco pledge loan
 General cash credit
 Key loans to sugar factory
 Hypothecation loans to spinning mills
 Clean cash credit to spinning mills
 Clean cash credit to
sugar factory Short term
loans to individuals:
 Deposit loans
 Gold loans
 Individual cash credit
 National Saving Certificate loan
Other loan:
 Bills discounted
 Sight and mudatti hundies
2. Medium term loans:

To societies: -
 Schematic finance
 Medium term agricultural loans
 Medium term Non-agricultural loans
 Sugar factories
 Spanning mills
 Consumer ‘s whole sale stores
 Weaver ‘s co-operative societies
To individuals:
 Vehicle loans
 Vehicle loans(conversion)
 Nonfarm activities loans
 Consumer durable
 Self-help group
 Salary earners
3.Long Term Loans:
 Housing loans (staff)
 Housing loans (general)
 Education loans
 Mortgage loans
 Business development plan
 National crop insurance plan
 Yashasvini insurance plan
4. Janashree Insurance Plan Deposits:
 Deposits
 Recurring Reserve fund deposits
 Fixed deposits
 Bhagyajyoti deposits
 Saving deposits
 Current deposits
2.6 BUSINESS PRACTICES:

Value Chain Analysis:
The bank co-ordinates series of functional activities necessary to transform
inputs such as new product concepts, raw materials, component parts, or
professional skills into the finished goods or services customers value and want to
buy.
Primary Activities:
Inbound logistics:
Inbound logistics refers to sequence of bringing money into banking for the
purpose of lending by four ways that is
 Accepting deposits
 Issuing share capital
 Using its own-accumulated profit and resources
 Loans from NABARD
Operations involved in processing and sanctioning loans are
 Receiving applications from eligible member
 Scrutiny of application
 Unification of document
 Office note
 Sanctioning of loan
 Disbursement.
2.7SWOTANALYSIS
Strengths
 Bank has an effective organization structure.
 Bank has maintained good relationship with the customers.
 It has 109 branches industry.
 Many primary agricultural co-operative societies are associated with the BDCC
bank.
 Bank has created 19094 self-help groups.
 Bank is adherence to co-operative values and principles.
Weakness
 Bank doesn't make use of technology for its banking operation like computers
etc. Field work.
 Staff of bank lacks the professionalism.
 Bank has less resource as compare to nationalized bank.
 No internet banking and mobile banking
 Gigantic field work.
 Lack of time management.
 Lack of knowledge about many aspects of banking to the employees.
Opportunities
 Bank can start ATM centers in all the Taluka places of the district. Being the
cooperative bank, it has opportunity to finance the government projects.
 DCC Bank becomes priority bank for co-operative societies.
 Belgaum district is very near to Maharashtra and Goa states, so it can attract
farmers of respective states to expand its transactions.
 Presence of many sugar factories in Belagavi distric
Threats
 The main threat to bank is increasing steps/roots of public banks.
 Easy policies of public banks.
 Less documentation of the public banks for different types of loans.
 Instant service by other banks.
2.8 STATEMENT OF THE PROBLEM:

Every project begins with problem or opportunity and every report has got
its own objectives to be reached, the statement of the problem in the given report is,
analyzing the statement and drawing some interpretation from the results. In the
field of business worlds. Finance has been renowned as the life blood of every
business concern. If this is the case, it should be properly utilized and managed so
that can be practiced and learnt. As per discuss with the finance manager they are
interested to know the financial position of the bank. The research study is on the
―The analysis of financial statement of The Shivabhodarang CO- Operative Society
Mudalagi.
2.9Objectives of the Study:

To study the 2016 to 2019 performance of Shivabhodarang Co-Operative Society To
determine the profitability and liquidity of the bank through different ratios in
Shivabhodarang Co-Operative Society To suggest recommendations in the light of
findings of the Study.
Scope of the Study:

The scope of the study means the maximum extent of usefulness of the study.
The project report covers different financial aspects and its impact on profitability.
Different aspects, which have been covered under the subject matter of the report,
are:
 Collect of the information as per the requirements of subject matter.
 Sequencing the information as per the use.
 Analysis part of the information.
 Predicting some financial results.
 Interpreting the data and suggestion commendations.
The scope of the report will definitely assist the banker that how analysis should be
done and compared and how to draw some conclusions out of it.
2.10 REVIEW OF LITERATURE
RameshandPatil(1999),in the irpublished research paper― Toward

Measuring Co-operative Performance the researcher has analyzed with the help of
various analytical tools and techniques for measuring performance of Co-operative
society. The researcher found that the Co-operatives registered an excellent growth
in selected variables. However, unstable profits, higher liquid assets, upward trend in
over dues were some of the major problems affecting badly the overall performance
of Co- operative society.
Singh Fulbag and Singh Balwinder (2006), in their research paper

―The Funds Management in the Shivabhodarang CO- Operative Society of
Belagavi with Specific Reference to the Analysis of Financial Margin, researchers
have studied about fund management. It concluded that higher proportion of own
funds and the recovery concerns have resulted in the increasing margin of the central
Cooperative banks and thus had a larger provision for Non- Performing Assets.
Dutta Uttam and Basak Amit (2008), they have published research
paper entitled ―Appraisal of Financial Performance of Urban Co-operative society -
A Case Study. They studied the performance of urban Co-operative banks and
suggested that Co- operative banks should improve their recovery performance,
adopt new system of computerized monitoring of loans and implement proper
prudential norms.
Kadam (2012), he has published article ―Performance of Sangli

District Central Cooperative Society Ltd; Sangliin respect of agriculture finance. The
paper mainly focused on agriculture finance, particularly small farmers. He also
studied the problems faced by the bank in respect of administration. He suggested
improving speedy loan sanction procedure while providing loans to agriculture
sector.
Ramesh and Patil (1999), in their published research paper

―Toward Measuring Co-operative Performance‖ the researcher has analyzed with
the help of various analytical tools and techniques for measuring performance of Co-
operative banks. The researcher found that the Co-operatives registered an excellent
growth in selected variables. However, unstable profits, higher liquid assets, upward
trend in over dues were some of the major problems affecting badly the overall
performance of Co- operatives society.
Namasivayam (2006), examined the ―Working performance of the

Madurai District Central Co-operative Society Ltd‖. He concluded that the
performance had been quite impressive in terms of deposit mobilization and credit
deployment. The success of the Co-operative Society depends on effective
manpower, planning and management.
CHAPTER-III
CONCEPTUAL FRAME WORK
Introduction:
Financial statement gives detailed information about the firm. According to Myers,
"Financial statement analysis is a study of relationship among various financial factors in
a
Business as disclosed by a single set of statement and a study of the trends of these
factors as
Shown in a series statement. In the word of W. B. Meig, ''Financial statement is organized
Summaries of details information and is thus a form of analysis. The type of statement,
the
Accountant prepares, the way they arrange items on these statements and their standard of
Disclosure is all influenced by a desire to provide information in a convincement form.
Meaning and Objectives of Analysis and Interpretation:

A Financial statement is an organized collection of data according to logical and
consistent accounting procedure. Its purpose is to convey financial information to
concerned party. It may show the financial position of the business as on a particular day
in the case of balance sheet during a given period, as in case of income statement or profit
and loss account. The focus of financial analysis is on key figures contained in the
financial statement. Financial statement is indicators of two significant factors, namely:
• Profitability
• Financial soundness
Therefore, analysis and interpretation of financial statement refers to such a treat men to
the information, contained in the income statement and balance sheet so as to show the
full disclosure of profitability and financial soundness. Distinction has to the made
between Analysis and interpretation. The term analysis means a methodical classification
of the data Given in the financial statement.
Analysis Involves Two Steps:

• Selection of various data
• Classification of the data so collected to serve the end use
Interpretation:
Means drawing of inferences and conclusions. Both analysis and interpretation are very
closely interlined. Interpretation is impossible without a proper analysis. Any analysis,
without conclusion and interpretation is meaningless.
Shivabhodarang CO- Operative Society Mudalagi

Rani Channamma University, Belagavi.
The main objective of analysis and interpretation of any financial statement are:
• To estimate the solvency, earning capacity and profitability of the firm

• To judge the future prospects, performance and progress of the firm
• To judge the efficiency, effectiveness and the capacity if the firm
Types of Financial Analysis:

The classification of financial analysis can be made on the basis of material used for the
same. According to material used: there are two types within this:
• External Analysis:
For analysis, various data have to be collected. These data may be collected by
Outside agencies, which do not have access to the books of accounts. They depend upon
Secondary for information it may not be correct. Many times, there may be window-
dressing.
• Internal Analysis:
In this case, an internal person, who has access to books of accounts, will collect the
information. The information is directly collected from primary source. In this case, the
information is more dependable provided it is collected unbiased. Executives for
managerial decision mainly use this type of analysis. Government agencies may also use
it for regulatory purposes.
According to Modus Operandi of Analysis, The Classification May Be:

• Horizontal Analysis:
When financial statement for certain number of years are examined and analyzed, it is
called horizontal analysis. It is also known as ―dynamic‖ analysis. It is based on the data
collected over number of years, rather than on the single data or year.
• Vertical Analysis:
It refers to analysis of ratios developed for one date or one accounting period. This is also
known as static analysis. But vertical analysis does not facilitate a proper analysis and
interpretation of figures in proper perspectives and also comparison over a period of
years.
Therefore, this type if analysis is not very popular.
Tools and Techniques for Financial Analysis:

A number of tools, techniques and methods are available for financial analysis. The
Shivabhodarang CO- Operative Society Mudalagi.
Following are the important tools or techniques for financial analysis

1. Comparative financial and operating statement
2. Common size statement
3. Trend percentage
4. Ratio analysis
5. Cash flow statement
1. Comparative Financial Statement:

Comparative financial statement refers to that statement of the financial affairs of
abusiness, which are prepared in such a way as to provide time perspective to the carious
Elements contained in such statement. In other words, they are that financial statements
which summaries and present relative accounting data for a number of years
incorporating therein the changes in individual items. Theoretically, any such statement
can be prepared in a manner that it may be said to belong to the family of comparative
financial statement‖. Usually, it is the income statement (profit and loss account) and
balance sheet, which is prepared in comparative form because they are the most important
and balance sheet, the operational and positional results of any business, can be
determined. Comparative financial statement is designed to disclose the following:
a) Absolute data (in terms of money value) increase or decrease of absolute data in terms
of
Money value.
b) Increase of decrease of absolute data in terms of percentage.
c) Comparison of absolute data expressed in ratios.
Comparative financial statement is very much useful to the financial analyst since they
Contain figures drawn from single statement and also provide necessary information for
the study of financial and operating results over a period of time. They also point out the
direction or the trend of movement as regards financial position and operating results of
the business concern. When financial statements are prepared at periodic interval, say,
every month, comparison can be affected with the corresponding month or months of the
preceding accounting year of years. The analyst should also keep in mind, the price level
changes that have taken place between the dates of different transaction and that of
preparation of financial statement. Where there is a substantial price fluctuation, the
analyst must exercise absolute comparison of statement of different business concern for
a particular year may not be possible, some degree of comparison can be achieved by
comparing the assets within different companies for a number of years.

Importance of Comparative Financial Statement:

There are the two important comparative financial statements, namely:
a) Comparative balance sheet
b) Comparative income statement
a. Comparative Balance Sheet:

It is a balance sheet prepared to facilitate the comparison of asset, liabilities and capital of
business as on two different dates and to find out the changes that is increase or decrease
in those items between those two dates. Information regarding the trends indicating the
directors in which the business is moving is more important to the analyst than actual
book value of the assets and liabilities. The comparative income statement presents the
review of the operating activities of the business and the comparative balance sheet shows
the effect of operation on its assets and liabilities. It also establishes a link between
income statement and balance sheet. In case if single balance sheet the emphasis in on
status that is to know the recent condition, where as in case of comparative balance sheet,
the emphasis is on changes, rather than status.
A comparative balance sheet is provided with five columns:

•Absolute data of the balance sheet of the proceeding period in money value.
•The absolute data of the balance sheet of the current period in money value.
•The changes that is increase or decrease in the carious items in money value.
•The changes in various items of the balance sheet in percentages.
•Comparison of the absolute data of the two-balance sheet expressed in ratios.
•Wherever necessary.
b. Comparative Income Statement:

An income statement shows the net loss or profit resulting from the operation of business
of a business for a particular period of time. A comparative income statement shows the
operating result for two or more accounting periods so that changes in absolute data from
one period to another may be found out both terms of money value and percentages. A
comparative income statement contains the same columns as the comparative
Balance sheet and provides the same type of information as are provided in comparative
balance sheet.
1. Common Size Financial Statement:

The main limitation of comparative financial statement is that they do not
Show the changes that taken place from year in relation to the total assets and total
liabilities.
The seriousness of this limitation is brought forth when a comparison is being made of
two or more business unit or of one unit with statement for an industry as a whole,
because there is no common base of comparison when dealing with absolute figures. But
when the items in the income statement and balance sheet are shown in analytical
percentage, a common base for comparison is provided. The statement in this from is
designated as ―common-size statement''. The common-size financial statement analysis
can be for one year or over a period of years. If the common-size financial statement
analysis is for one year, it is called vertical analysis, depicting the static view of the
quantitative relationship between the items of the income statement and balance sheet.
Meaning of Common-Size Financial Statement:

Common-size financial statements are those statements in which the data or
Figure reported in the financial statement are converted into percentages taking some
common base. Generally, for income statement, sales figures are taken at 100% and also
other items of income Statement are expressed as a percentage to the net sales. Similarly,
in the common-size balance sheet, the total of assets or the total of liabilities and capital is
taken at 100% and all other items in the balance sheet are expressed as a percentage of
this total.
Common-size financial statement mainly includes:

a) Common-size income statement

b) Common-size balance sheet
2. Trend Percentage:
The financial statement for a number of years may be analyzed to determine the trend of
the data contained therein. The trend percentage are also are also referred to as trend
ratios. This method of analysis is adopted to determine the direction of the business,
upward or downward. It is horizontal analysis of financial statement, as the financial
statement of more than one year is analyzed under this method. It is a dynamic analysis
depicting the changes over a period of time.
Meaning of Trend Percentage:

Comparison of past data over a period of times with a base year we know as trend
analysis. It is a method of analyzing the percentage relationship that each financial
statement Shivabhodarang Co- Operative Society Mudalagi, Belagavi.Rani
Channamma University, Belagavi. item of each year bears to the same 1 tem sin the base
year. Each item in the base year is taken as100 and on that basis the trend analysis for the
corresponding item in the other years is calculated. After the trend percentage of different
item for various years is calculated, the trend ratios are shown in a comparative financial
statement. These trend ratios can be considered as index numbers showing relative
changes in the financial data over a period of years.
3. Cash Flow Statement:

Many people confuse between funds how statement and cash flow statement. Fund how
concept is mainly concerned with working capital that is current asset minus current
liability-Cash is the most important constituent of fund. Therefore, fund has a wider
meaning, whereas cash is a part of the fund. Cash planning is the most important part of
financial plans. Proper cash planning ensures sufficient flow of cash into the business,
which is required for conducting the regular business operations. The inflow and outflow
of cash may not be uniform, through during some other season; there may be shortage of
cash. A cash flow statement prepared on monthly basis indicates the cash position at the
end of each month. The firm can plan short-term investment, when there is surplus cash
and can arrange for short-term loans when there is shortage.
A cash flow statement indicates the inflow and outflow of cash into the business or from
the business. In other words, it is a statement, which shows the movement of cash. It
shows the various sources from which the cash flows into the business and the purpose
for which cash is utilized.
Utility of Cash Flow Statement:

A cash flow statement is very useful for short-term financial planning. A business
enterprise needs sufficient cash to meet its short-term obligations. The following are the
uses of cash flow statement.
a) Help in efficient cash management:

Cash flow analysis helps in evaluating financial policies and cash positions. Cash is
The basis for all operations and hence a projected cash flow statement will enable the
Management to plan and co-Ordinate the financial operation properly.
b)Disclose the movement of cash:

A cash flow statement discloses the movement of cash. This will help in determining the
purchase of assets or repayment of loans.
Shivabhodarang CO- Operative Society Mudalagi.
c)Discloses success-or failure of cash planning:

The extent of success or failure of cash planning' can be known by comparing the
projected and actual cash flow statement.
d) Cash position:
The statement explains the causes of poor cash position, in spite of huge profit earned by
a firm.
Limitations of Cash Flow Statement:

A cash flow analysis is a useful tool of financial statement analysis. However, it has
itsown limitations, which are as follows:
•A cash flow statement can cot be equated with the income statement. A sound cash
position does not necessarily mean a sound financial position or a high amount of
profitability.
•The cash balance disclosed by cash flow statement may not represent the real liquid
position of the business, since postponing purchase and other payment can easily
influence it.
•A cash flow statement cannot be equated with the income statement or fund flow
statement. An income statement takes, into account both cash and non-cash items.
In spite of these limitations, it can be said that a cash flow is a very useful as a
supplementary instrument. It discloses the volume as well as speed at which the cash
flow indifferent segment of the business. The technique of cash flow analysis when
used in conjunction with ration analysis serves as a barometer in measuring the
profitability and financial position of the business.
Preparation of Cash Flow Statement ：

A cash flow statement is prepared on the lines of fund How statement only. I
he changes in the cash position from one period to another arc computed by considering
the ―Source ―and ―Applications of cash. A cash flow statement is prepared on the
basis of balance sheet, income statement and other information. A cash flow statement
may be prepared either in the form a report that is vertical from or in the form of an
account that is horizontal form, in the first case, it will be in the form of a statement,
where as in the second case, it will been the form of an account. Sources of cash can be
both internal as well as external.
4. Ratio Analysis:
Ratio analysis is a very powerful technique in the hands of financial manager
comparison, of the magnitude of the related items is highly facilitated by expressing the
relationship as a ratio. In fact, meaningful analysis of the financial statement and
performance is made possible by threw use of ratio. Financial analysis depends to a very
target extent on the use of ratio. Ratio analysis is efforts to derive quantitative measure to
meet the expected obligations of the firm in time. Ratios are nothing but one set of figures
compared with another set. It explains the relationship between the two. It is a method of
understand the financial position of business unit. Quantitative ratio analysis does not
provide solution for all the problems. A ratio is defined as ―the indicated quotient of two
mathematical expressions‖. In financial analysis, a ratio is used as a benchmark for
evaluating the financial position and performance of a firm. The absolute accounting
figures reported in the financial statement do not provide a meaningful understanding of
the performance and financial position of firm. An accounting figure conveys meaning
when it is related to some other relevant information.
CHAPTER .IV
DATA ANALYSIS
AND
INTERPRETATION
Table 4.1 BALANCE SHEET OF KITTUR RANI CHENNAMA

SOCIETYBAILHONGAL during the Study Period
(Rs in lakhs)
SI Particulars 2017-18 2018-19 2019-20
NO
LIABILITIES
1. Share capital 341.00 370.97 404.66
2. Reserve & 1142.90 1319.43 1538.28

Surplus
3. Deposits 11271.52 12485.69 16284.78
4. Others 730.49 730.20 646.74
5. Net Profit 247.00 301.26 377.60
TOTAL 13732.94 15207.56 19252.08
ASSETS
1. Cash in hand 223.15 217.27 308.00
2. Cash at bank 2257.53 2634.20 3536.76
3. Others 2474.17 3186.21 5298.99
4. Loans 8389.05 8703.78 9820.57
5. Current Assets 194.02 314.98 111.90
6. Fixed Assets nil 41.81 159.72
TOTAL 13732.94 15207.56 19252.08
Source: Collected for Annual Report 2018-2020
Table 4.2 Trend in Liabilities and Assets

Financial year Liabilities
andAssets
(Rs in laks)
2017-2018 13732.94
2018-2019 15207.56
2019-2020 19252.08
Graph showing changes in Liabilities and Assets
Liabilities and Assets
2019-2020
2018-2019
2017-2018
0 5000 10000 15000 20000 25000
Interpretation
The above table and graphs revile that during the study period 2017 to 2020 is
as below
The table 4.2 reviles in the year 2017-18 the Liabilities and
Assets Rs 13732.94 lakhs. The following during the year 2018-19 Rs 15207.56
lakhs it means the Liabilities and Assets increase and also 2019-2020 Rs 19252.08 lakhs
again increase. So, the above table graphs show automatically Liabilities and Assets
increase by year by year.
Table 4.3 Comparative statement analysis `

Financial year from 2017-2018 to2018-2019
(Rs in lakhs)
SI Particulars 2017-18 2018-19 INCREASE IN %
N or
O DECREASE
LIABILITIES
1. Share capital 341.00 370.97 29.97 8.78
2. Reserve & 1142.90 1319.43 176.53 15.44

Surplus
3. Deposits 11271.52 12485.69 1214.17 10.77
4. Others 730.49 730.20 -0.29 -0.03
5. Net Profit 247.00 301.26 54.26 21.97
ASSETS
1. Cash in hand 223.15 217.27 -5.88 -2.63
2. Cash at bank 2257.53 2634.70 377.17 16.70
3. Others 2474.17 3186.21 712.04 28.77
4. Loans 8389.05 8703.78 314.72 3.75
5. Current Assets 194.02 314.98 120.96 62.34
6. Fixed Assets nill 41.81 41.81 Nill
Interpretation:
The above table 4.3 revile that during the study period 2017 to 2020
is as below
Cash in hand have decreased by -2.63, Cash at bank have increased by

16.70%, Loans and advances have increased by 3.75% Fixed assets have nil , Current
assets have increased by 62.34% and Others are including Bills receivable, Interest etc
also increased by 28.77%.
The Share Capital have increased by the 8.78% Reserve and Surplus
have increased by 15.44% Deposits have increased by 10.77% Net profit have decreased
by -21.97% and Others are including Bills for collection over due interest reserves,
Interest branch account etc have decreased by the -0.03%.So, the above table graphs show
automatically Liabilities and Assets some time increase and some time decreased by the
comparative statement analysis financial year 2017-18 to 2018-19.
Table 4.4 Comparative statement analysis

Financial year from 2018-2019 to2019-2020
(Rs in lakhs)
SI Particulars 2018-19 2019-20 INCREASE or IN %
NO DECREASE
LIABILITIES
1. Share capital 370.97 404.66 33.69 9.08
2. Reserve & 1319.43 1538.28 218.85 16.59
Surplus
3. Deposits 12485.69 16284.78 3763.09 30.14
4. Others 730.20 646.74 -83.46 -11.43
5. Net Profit 301.26 377.60 76.34 25.34
ASSETS
1. Cash in hand 217.27 308.00 90.73 41.76
2. Cash at bank 2634.70 3536.76 983.06 37.31
3. Others 3186.21 5298.99 2112.78 66.31
4. Loans 8703.78 9820.57 1116.79 12.83
5. Current Assets 314.98 111.90 -203.08 -64.47
6. Fixed Assets 41.81 159.72 117.91 282.01
Interpretation:
is as below
The Cash in hand increased by 41.76% Cash at bank have increased by

37.31% the loans and advances have increased by 12.83% Fixed assets have not increased
and not decreased it was stable Other have increased by 66.31% and current assets have
decreased by -64.47%.
The Share capital have decreased by the 9.08% Reserve and

surplus by 16.59% Deposits have increased by 30.14% Net profit have increased by
25.34% Others have decreased by -11.43%.So, the above table graphs show automatically
Liabilities and Assets some time increase and sometime decreased and sometimes Nil by
the comparative statement analysis financial year 2018-19 to 2019-20.
Table 4.5 Common size statement analysis

Financial year from 2017-2018 to 2018-2019
(Rs in lakhs)
Particulars 2017-18 % in 2018-19 % in
contributio contributi
on
n
LIABILITIE
S
Share capital 341.00 2.48 370.97 2.43
Reserve & 1142.90 8.32 1319.43 8.67

Surplus
Deposits 11271.52 82.07 12485.69 82.10
Others 730.49 5.31 730.20 4.80
Net Profit 247.00 1.79 301.26 1.98
TOTAL 13732.94 100 15207.56 100
ASSETS
Cash in hand 223.15 1.62 217.27 1.42
Cash at bank 2257.53 16.43 2634.20 17.32
Others 2474.17 18.01 3186.21 20.95
Loans 8389.05 61.08 8703.78 57.23
Current Assets 194.02 1.41 314.98 2.07
Fixed Assets nil - 41.81 0.27
TOTAL 13732.94 100 15207.56 100
Source:Collected for Annual Report 2018-2020
Interpretation:
is as below
Deposits are the major liabilities of the total liabilities of the 2017-18
Contribution was up to 82.07% and in the year 2018-19 by 82.10% the contribution of
share capital in the year 2017-18 was 2.48% to 2.43% Net profit in the year 2017-18 By
1.79% and its Decreased in the year 2018-19 by 1.98% Others in the year 2017-18 by
5.31% and its decreased in the year 2018-19 by 4.80% Reserve and surplus in the year
2017-18 by 8.32% and its increased in the year 2018-19 by 8.67%.
Loans and advances are the major contribution to the total assets of
the financial year 201-18 as it contributes to up to 61.08% and 57.23%in the year 2018-19
and interestingly its contribution to the total assets has goes up in the year 2018-19.
Table 4.6 Common size statement analysis

Financial year from 2017-2018 to 2018-2019
(Rs in lakhs)
Particulars 2018-19 % in 2019-20 % in
contribution contributio
n
LIABILITIES
Share capital 370.97 2.43 404.66 2.10
Reserve & 1319.43 8.67 1538.28 7.99

Surplus
Deposits 12485.69 82.10 16284.78 84.58
Others 730.20 4.80 646.74 3.35
Net Profit 301.26 1.98 377.60 1.96
TOTAL 15207.56 100 19252.08 100
ASSETS
Cash in hand 217.27 1.42 308.00 1.59
Cash at bank 2634.20 17.32 3536.76 18.37
Others 3186.21 20.95 5298.99 27.52
Loans 8703.78 57.23 9820.57 51.01
Current Assets 314.98 2.07 111.90 0.58
Fixed Assets 41.81 0.27 159.72 0.82
TOTAL 15207.56 100 19252.08 100
Interpretation:
The above table 4.6 revile that during the study period 2017 to
2020 is as below
Deposits are the major liabilities of the 2018-19 contribution was up to

82.10% and in the year 201-20 increased by 84.58%. The contribution of Share capital in
the year 2018-19 2.43% and in the year 2019-20 decreased by 2.10% Net profit in the
year 2018-19 by 1.98% and it increased in the year 2019-20 by 1.96% Reserve and
surplus in the year 2018-19 by 8.67% and its decreased in the year 7.99%.
Loans and advances are the major contribution to the total assets of
the financial year 2018-19 as its contribution 57.23% and 51.01% in the year 2019-20 and
interestingly its contribution to the total assets has goes down in the year 2019-20.
Table 4.7Trend Analysis:

Trend analysis is one of the financial statement analytical tools, which used to
calculate the reasonable difference among some financial years with consideration of the
base year. For the benefit of the study, some important items of profit and loss account
and balance sheet have been considered.
Trend in Share Capital:

Financial year Share capital
(Rs in lakhs)
2017-2018 341.00
2018-2019 370.97
2019-2020 404.66
Graph showing changes in share capital
Share capital
420
400
380
360
340
320
300
2017-2018 2018-2019 2019-2020
Interpretation
The above table and graphs revile that the table 4.7 reviles in the year 2017-18
the Share Capital Rs 341.00 lakhs. The following during the year 2018-19 Rs
370.97 lakhs it means the Share Capital increase and also 2019-2020 Rs 404.66 lakhs
again increase. So, the above table graphs show automatically Share Capital increase
year by year.
Table 4.8Trend in deposits

Financial year Deposit
(Rs in lakhs )
2017-2018 11271.52
2018-2019 12485.69
2019-2020 16284.78
Graph showing changes in Deposits
Deposits
2019-2020
2018-2019
2017-2018
0 2000 4000 6000 8000 10000 12000 14000 16000 18000
Interpretation
The above table and graphs revile that during the study period of 2017 from 2020 is as
below
The above table and graphs revile that the table 4.8 reviles the company
received deposits from public, investors during the year 2017-18 the Deposits
Rs 11271.52 lakhs. The following during the year 2018-19 Rs 12485.69 lakhs it
means the Deposits increase and also 2019-2020 Rs 16284.78 lakhs again increase. So,
the above table graphs show automatically Deposits increase by year by year.
Table 4.9Trend in Net profit

Financial year Net profit
((Rs in lakhs)
2017-2018 247.00
2018-2019 301.26
2019-2020 377.60
Graph showing changes in Net profit
Net profit
400
350
300
250
200
150
100
50
0
2017-2018 2018-2019 2019-2020
Interpretation
The above table and graphs revile that the table 4.9 reviles net profit is
calculated for us and provided on the income statement in the year 2017-18 the
Net Profit Rs 247.00 lakhs. The following during the year 2018-19 Rs 301.26
lakhs it means the Net Profit increase and also 2019-2020 Rs 377.60 lakhs again
increase. So, the above table graphs show automatically net profit increase by year by
year.
Table 4.10Trend in Reserve and Surplus

Financial year Reserve and
surplus
(Rs in lakhs)
2017-2018 1142.90
2018-2019 1319.43
2019-2020 1538.28
Graph showing changes in Reserve and Surplus
Reserve and Surplus

1800
1600
1400
1200
1000
800
600
400
200
0
2017-2018 2018-2019 2019-2020
Interpretation
The above table and graphs revile that the table 4.10 reviles the company
reserves the some of amount for buying of fixed assets payment for legal
settlement debts repayment of dividend etc.In the year 2017-18 the Reserve and
Surplus Rs 1142.90 lakhs. The following during the year 2018-19 Rs 1319.43
lakhs it means the Reserve and Surplus increase and also 2019-2020 Rs 1538.28 lakhs
again increase. So, the above table graphs show automatically reserve and Surplus
increase by year by year.
Table 4.11Trend in Others

Financial year Others
(Rs in lakhs)
2017-2018 730.49
2018-2019 730.20
2019-2020 646.74
Graph showing changes in Others
Others
740
720
700
680
660
640
620
600
2017-2018 2018-2019 2019-2020
Interpretation
The above table and graphs revile that the table 4.11 reviles it includes Bills for
collection overdue interest reserves inter branch account in the year 2017-18 the
Others Rs 730.49 lakhs. The following during the year 2018-19 Rs 730.20 lakhs
it means the Others decrease and also 2019-2020 Rs 646.74 lakhs again decrease. So, the
above table graphs show automatically Others decrease by year by year.
Table 4.12 Trend in Cash in hand

Financial year Cash in hand
(Rs in lakhs)
2017-2018 223.15
2018-2019 217.27
2019-2020 308.00
Graph showing changes in Cash in hand
Cash in hand
350
300
250
200
150
100
50
0
2017-2018 2018-2019 2019-2020
Interpretation
below
The above table and graphs revile that the table 4.12 reviles in the year 2017-18
the Cash in hand Rs 223.15 lakhs. The following during the year 2018-19 Rs
217.27 lakhs it means the Chas in hand decrease and also 2019-2020 Rs 308.00 lakhs
increase. So the above table graphs show automatically Cash in hand sometimes decrease
and sometimes increase by year by year.
Table 4.13 Trend in Cash at bank

Financial year Cash at bank
(Rs in lakhs)
2017-2018 2257.53
2018-2019 2634.70
2019-2020 3536.76
Graph showing changes in Cash at bank
Cash at bank
2019-2020
2018-2019
2017-2018
0 500 1000 1500 2000 2500 3000 3500 4000
Interpretation
The above table and graphs revile that the table 4.12 reviles in the cash at bank
includes deposits, credit balance etc. in the year 2017-18 the Cash at bank Rs
2257.53 lakhs. The following during the year 2018-19 Rs 2634.70 lakhs it
means the Cash at bank increase and also 2019-2020 Rs 3536.76 lakhs again increase. So,
the above table graphs show automatically Cash at bank increase by year by year.
Table 4.14 Trend in Loans

Financial year Loans
(Rs in lakhs)
2017-2018 8389.05
2018-2019 8703.78
2019-2020 9820.57
Graph showing changes in
Loans
10000
9500
9000
8500
8000
7500
2017-18 2018-19 2019-20
Interpretation
below
The table 4.14 reviles in the years 2017-18 the Loans and Advances to
customers received by the society Rs8389.05 lakhs. The following them during the year
2018-19 Rs 8703.78 lakhs it means the loans and advances increase and also 2019-20
Rs 9820.57 again increase. So, the above table graphs show automatically loans facilities
increase by year by year by the co-operative society to loan given the society customers.
Table 4.15 Trend in Current Assets

Financial year Current Asset
(Rs in lakhs)
2017-2018 194.02
2018-2019 314.98
2019-2020 111.90
Graph showing changes in Current Assets
Current Assets
350
300
250
200
150
100
50
0
2017-2018 2018-2019 2019-2020
Interpretation
The above table and graphs revile that the table 4.15 reviles in Current assets
includes cash, cash equalents, stocks etc. the company have currents assets in
the year 2017-18 at Rs 194.02 and it was increased in the year 2018-19 by Rs 314.98
and it was interestingly decreased in the year 2019-20 by Rs 111.90 So, the above table
graphs show automatically Current Assets sometimes increased and sometimes decreased
by year by year.
Table 4.16 Trend in Fixed Assets

Financial year Fixed Asset
(Rs in lakhs)
2017-2018 -
2018-2019 41.81
2019-2020 159.72
Graph showing changes in Fixed Assets
Fixed Assets
180
160
140
120
100
80
60
40
20
0
2017-2018 2018-2019 2019-2020
Interpretation
The above table and graphs 4.16revile in the fixed assets also known as long
lived assets. In the year 2017-18 the fixed Assets Rs nil. The following them during the
year 2018-19 Rs 41.81 lakhs it means the Fixed Assets increase and also 2019-20 Rs
159.72 again increase. So, the above table graphs show automatically Fixed Assets
increase year by year.
Table 4.17 Trend in Others

Financial year Others
(Rs in lakhs)
2017-2018 2474.17
2018-2019 3186.21
2019-2020 5298.99
Graph showing changes in Others
Others
2019-20
2018-19
2017-18
0 1000 2000 3000 4000 5000 6000
Interpretation
The above table and graphs revile that the table 4.17 reviles in Other are
includes bills receivables interest receivable etc. in the year 2017-18 valued at
Rs 2474.17 and it was increased. in the year 2018-19 by Rs 3186.21and it increased in
the year 2019-20 also at Rs 5298.99.So, the above table graphs show automatically
Others increase year by year.
Limitations of the Study:

• Time constraint
• Financial analysis widely used tool like ratio analysis suffer from various limitations
While using ratios, difficulty in comparison, impact of inflation and conceptual
Diversity.
• Information is partially based on secondary data and hence authenticity of the study
Can be visualized and is measurable.
• Level of accuracy of the result is restricted to the accuracy level of the secondary
Data.
• The generated information is not sufficient enough to draw the conclusion.
• The level of usefulness depends upon the kind of industry.
.
Chapter-V
FINDINGS AND
SUGGESTIONS, CONCLUSIONS
FINDINGS
Findings of the study
 To make study more reliable, balance sheet and profit and loss account of last three
years where I have to take considered.
 The branch has followed some sound financial management principle in the recent
financial years.
 Deposits have been the major constituents of total liability in the year 2017-2018.
The Co-Operative Society liberalization the polices of loans provided to the share
Holders and non-shareholders.
 The major constitution in the total assets is loans and advances in both financial year
2017—2018 and 2018-2019.
 Growth in the profit has created positive impact on the branch and it has started
recovering the loss of the previous years.
SUGGESTIONS
 The following suggestions can be recommended to the society based on the study of
financial statement of last three years.
 The society should have to make their own web site where everyone will get desired
information regarding society.
 Disposal of un-necessary records.
 The society should increase low cost and short-term deposits like savings deposits
and current deposits.
 Computerization of remaining branches of Society

 To mobilization of deposits increase hence three is no necessity of external
borrowings. Bank should have to reduce their liability they should maintains it.
CONCLUSION
The title of the project is “The Study on performance evaluation of balance sheet”
with the special reference to “Kittur Rani Channamm Co-operative Society limited
Bailhongal”
The primary objective to understand how the bank in sounds financially, to draw the
result, different financial analysis techniques like comparative statement common size
statement and trend analysis have been used. No shall be able to say the financial status
of the branch if an analyst does not use the techniques.
Different techniques impose different interpretations to the analyst, as the results are not
similar. To conclude with the report, the short-term liquidity of the bank is satisfaction as
compared to the performance of last financial year.
BIBLIOGRAPHY
Amit, D. U. (2008). Appraisal of financial Performance of Urban co-operative Society.
Balwinder, S. F. (2006). The Funds management in Shivabhodaranga Co-Operative

society of Belagavi with Specific Reference to the Analysis of Financial Margin.
Chandel. (2012). Financial Performance of Shivabhodaranga Co-Operative society.
Desai, P. a. (2012).Financial Performance of Urban Co-operative Society.
Dharmendran. (2011). Management of NPA's in Shivabhodaranga Co-Operative society

in India.
Gaikwad. (2011). An Analysis of Working of the Belagavi District Central Co-operative

Society ltd.
Kadam. (2012). performance of Shivabhodaranga Co-Operative society.
Kuchakar. (2013). The Role of Rani Channamma Co-Operative Movements in India.
Kumar, P. a. (2010). Trend in Performance and Profitability of Co -operative Society.
Nallusamy. (2012). Financial Performance of the Salam District Central Co-Operative

society.
Namasivayam. (2006). Working Performance of the Belagavi District central co-

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Patil. (1995).Performance of Primary Co-operative Society in Karnataka.

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RANI CHANNAMMA UNIVERSITY, BELAGAVI

“A STUDY ON COMPARISION OF BALANCE SHEET AND FINANCIAL ACTIVITIES

A Project report submitted to

UNDER THE GUIDANCE OF

Smt. I.S. YADAWAD GOVT FIRST GRADE COLLEGE

This is to certify that Internship Report entitled “A STUDY ON COMPARISION OF

Dr. JAGADISH S. TALAWAR

Date: - Miss Sahana Bijapur

The successful accomplishment of any project is incomplete without acknowledgements

I am thankful to our Beloved Principal Dr. A. S. Lalasangi for his strong

I have done my summer internship project at Shivabhodarang CO- Operative Society

Declaration from Student I

Certificate from company guide II

Certificate from guide III

2 Company profile 1-19

2.1 Historical background of the company

2.2 List of board of directors

4 Data analysis and interpretation 27-49

5 Finding and suggestions, conclusions 50-53

Principles of Co- Operative Organization:

Co-Operative Society in India:

2.1 Historical Background of the Company:

Shivabhodaranga Co-operative Society, was established in 22-02-1995 at

Shivabhodarang Co-operative Society was established in 22-02-1995 at Mudalagi

2.2LIST OF BOARD OF DIRECTORS:

1. Shri. Revappa. K. Kurabagatti President

SE.NO STAFF NAME POST

2 Shri V A Jambagi Branch manager

3 Shri H S Kumbar Sales officer

4 Shri S R Dandappanavar Branch manager

5 Shri K G Kudari Branch manager

6 Shri R P Mudigoudra Branch manager

7 Shri M G Malagar Branch manager

8 Shri A R Andani Branch manager

9 Shri R V Patil Branch manager

10 Shri S K Sunadholi Branch manager

11 Shri H Y Badadavar Branch manager

12 Shri R S Kokatanur Branch manager

13 Shri B A More Branch manager

15 Smt P C Jagapur Clerk

16 Shri C S Kankanawadi Clerk

19 Shri B B Rudragouda Clerk

21 Shri M B Kurabagatti Clerk

22 Smt R H Patil Clerk

23 Shri P S Kotrur Clerk

Mission and Goals of Shivabhodarang Co-Operative Society To generate funds

Objectives of the Co-Operative Society:

2.4 VARIOUS DEPARTMENTS IN SHIVABHODARANG CO-

1. Short Term Loans:

2. Medium term loans:

2.6 BUSINESS PRACTICES:

2.8 STATEMENT OF THE PROBLEM:

2.9Objectives of the Study:

Scope of the Study:

2.10 REVIEW OF LITERATURE

RameshandPatil(1999),in the irpublished research paper― Toward

Singh Fulbag and Singh Balwinder (2006), in their research paper

Kadam (2012), he has published article ―Performance of Sangli

Ramesh and Patil (1999), in their published research paper

Namasivayam (2006), examined the ―Working performance of the