The objective of this course is to acquaint the students with important Accounting Standards, Group Accounts and Final Accounts of Cooperatives. It includes Introduction to Accounting Standards, Selected Accounting Standards like AS-1, AS-2, AS-6, AS-7, AS-9, AS-10 and AS-13, Accounts of Holding Company (Consolidation of Financial Statements) and Accounts of Co-operative Societies-Consumer, Credit and Dairy units as per Maharashtra Co-operative Act.