Section 38(2) in The U.P. Co-Operative Service Rules, 1979
(2)Accountancy - The paper will include question on Mahajani system of Accounts, special problems in Partnership Accounts, Company Accounts including Amalgamations. Absorption and Reconstruction. Double Accounts System, Bank Accounts, Royalty Accounts, Hire Purchase Agreements and instalment system. Departmental and Branch Accounts, Depreciation, Reserve and Sinking Fund (Advanced).
