EXECUTIVE SUMMARY

Indian economy is undergoing a significant change because of overall liberalization

measures caused out since July 1991. Commencing from the days of imperial bank, Indian
banking industries has been seeing changes in developments, with the policies of the
government.
Today bank are also business entity like any other business, the deposit collected from
customers are not the banks own property. If a bank conducts its business without
exercising the required determinately to the interest and stability of the entire financial
sector and can adversely affect the economic health of the country

They should maintain adequacy of capital and reserve of the bank in relation to loans related
risks, the quality of assets and consequent guidelines for providing of assets of bad and
doubtful quality and recognition of income that the assets generated so as to give the true and
correct picture of profitability of the banks.
Indian banker today has innumerable challenges: worrying level of nonperforming assets,
stricter prudential norms and diversified risks. They should maintain adequacy of capital and
reserve of the bank in relation to loans related risks, the quality of assets and consequent
guidelines for providing of assets of bad and doubtful quality and recognition of income that
the assets generated so as to give the true and correct picture of profitability of the banks.
They should maintain adequacy of capital and reserve of the bank in relation to loans related
risks, the quality of assets and consequent guidelines for providing of assets of bad and
doubtful quality and recognition of income that the assets generated so as to give the true and
correct picture of profitability of the banks.
The basic limitation of traditional financial statement at each of the financial year end is to
know the exact financial position of the organization. Never-the- less they provide some
extremely useful information to the extent that the balance sheet mirrors.
It is important to know how founds are available during the accounting period for
disbursement
Thus the problem taken hears is for study under loans and advances about a “Siddeshwar co-
operative bank”. The study covers the major part of deposit received by bank and lent out
as loans. There is a considerable difference between the inflow and outflow of resources.
Every enterprise needs founds to carry on its operation and to achieve his target i.e. operation
and expansion of business activities.