Nowadays, owing to various constraints, it is not often when young minds engaged
in a vocation get an opportunity to receive formal tutelage from seasoned
associates of their profession. Rookies are more liable to be left to learn ‘on
the job’. However, for us- Auditors of Co-operative Societies posted in the
districts of North Bengal- it was our good fortune that the Directorate of
Co-operative Audit, West Bengal had organized a five days’ Residential Training
Programme for us in June 2015 at the Centre for Co-operative Management (C.C.M.)
at Jalpaiguri. The programme turned out
to be an enlightening and gratifying experience for all participants.
Upon formal
inauguration of the programme, the C.C.M. faculty in charge led us towards getting introduced to the
co-operative structure in West Bengal. Alongside, he clarified about the
process of addressing the very many issues that we have been coming across
while being on the work for some time. In his inimitable and interesting presentation
style, he made sure that
the useful information passed down to us did not end up being (as he would say)
‘here and there but not in the ear (and the brain)’.
This was
followed by the lunch session and then our trainer for the next session took up
the subject of Basic Accounting procedure of Co-op. Societies for discussion.
***********************************************************************************
 |
| Trainees Interacting During a Meal |
Lunches and
other meals at the training centre were joyful times we all looked forward to.
These were the times of filling in- our stomachs as well as our minds- with
refreshing inputs. The authorities made endeavours to bring about variety in
the menu offered at mealtimes. At such times, we could get the opportunity to
reach out to our confreres from various districts and interact with them.
***********************************************************************************
In his training sessions extending till the
lunch break of the second day, our trainer took us through the entire sequence
of preparation of accounts of co-operative societies. He bestowed upon us the crux of his
collected knowledge and experience gained over his years in fruitful service-
as regards the nitty-gritty of an auditor’s task.
Post-lunch the
trainer for the next session took up for discussion the subject of accounting
of Societies other than P.A.C.S. (Primary Agricultural Co-operative Societies). He enumerated and explained the various steps
involved in such accounting procedure, and highlighted his personal take on
various potentially challenging situations that may emerge while auditing of
such accounts- as gained from experience.
All the
while we had been following the informative manual that had been provided to
us, which was prepared keeping-in with the particular modules of our training. Our
trainers were all available for discussion during all sessions
together with representatives from the Directorate- who were often adding-on to the knowledge
imparted by the particular trainer of the session. Queries and doubts put up by
trainees were listened to patiently by the trainers and suitable
answers/clarifications provided in all cases. The trainers elucidated the
approaches to adopt to tackle the various tricky situations that auditors may
have to confront.
***********************************************************************************
The third
day of the training was a special day for us. This was the day allotted for the
conduction of a study tour. It was tantamount to a day of outing for us- in the
wondrous locales of the Terai region of North Bengal.
A bus had
been hired to take our group for the study tour. We crossed the Teesta River, the
lifeline of Sikkim and also a major part of North Bengal, to arrive at a
Primary Agricultural Co-operative Society of the Jalpaiguri Range, which was
chosen to conduct our account-study. The books of accounts of the society were being
satisfactorily maintained, though few suggestions for improvement were offered
by the auditors poring over the books and documents kept.
Thereafter, as
an added touring enterprise, our bus sped towards Jaigaon- a bustling
town lying at the
Indo-Bhutanese border, nestled at the base of the foothills of the Himalayas,
just beside the picturesque Bhutanese town of Phuntsholing.
En route we
crossed the Jaldhaka river, and various settlements of the Terai—Dooars region.
The sight of the gate of the Jaldapara National Park created a ruckus among the
group, and the bus driver had to oblige to the collective pressure built to
halt there for a while. Taking snaps with models of wild animals, which are
the attractions of the park- as set up at the entrance of the national park- was
a coveted joy indeed!!!
As it came to be revealed to us- the Indo-Bhutan border (denoted
by a splendid gate done up flaunting traditional Bhutanese art and
architecture) at Jaigaon served as a boundary of not only two different
countries, but also of two very contrasting peoples and cultures. A large, busy
commercial centre of the Indian state of West Bengal lay on one side pf the
border, and a quiet, orderly (though commercially active) town of the ‘Land of
The Thunder Dragon’ lay on the other.
 |
| The Gateway to Bhutan |
Our bus was allowed to venture into Bhutanese territory
for a short distance without mandating any special permit. Thus, we could make
it to the Karbandi Goemba- a Bhutanese monastery lying at an elevation, which provided
many vantage points- offering breathtaking views of Phuntsholing town, Jaigaon
town- with the Torsa river meandering and flowing along, and the Bengal plains
beyond.
 |
| Breathtaking Vistas From A Vantage Point |
 |
 |
| Views From Viewpoint |
 |
| The Royal Residence |
Lush gardens surround the monastery and the royal
residence lying in the campus. Occupying
centrestage is a temple housing large, impressive statues of the Bhutanese deities of Shakyamuni Buddha and
others. In the garden there
are also eight different
Buddhist stupas/chortens.
 |
| The Temple and Stupas |
Post lunch at an eatery at Jaigaon, some members of our
group went into a buying spree- as appliances/other household products are
often available at attractive prices here upon bargain. Thereafter, our return
journey commenced. All the while we were
recounting the myriad joys of the day.
***********************************************************************************
The fourth day’s session took off with delving into the methodology
of Common Accounting System (C.A.S.) being implemented on the Primary
Agricultural Co-operative Societies (P.A.C.S.). The procedural aspects of
getting a Society’s accounts through via the Cash Account cum Trial Balance
method were lucidly explained by the trainer.
The second
half of the day commenced with the taking up for discussion of the subject of
C.R.A.R. and other ratios involved in evaluating the position of P.A.C.S.-s. Thereafter, C.C.M. faculty in charge lectured on the Co-operative Acts and
Rules.
On the fifth and final day of the training, the day’s prime discussion concerned the
issue of accounting of Non Performing Assets (N.P.A.-s) while preparation of
accounts of co-operative societies. The proper categorization of these assets and
weightage to be accorded on such bases was explained. Our trainer took care to
ensure that all doubts arising about the issues discussed were suitably clarified.
The formal conclusion of the training session of the last
day, with an interactive
session and valediction, rendered us free to explore the surrounds of our
training centre and more- in the town of Japaiguri.
A short stroll from the C.C.M. led us to the famous
Rajbari of Jalpaiguri with its lofty, majestic gate. There was also the Rajbari
Dighi- a
large lake of tranquil waters lying amidst beautiful locales, with two small
old temples located near its banks.
 |
| The 'Rajbari' (above) and 'Rajbari Dighi' (below) |
 |
We would have loved to explore more of the treasures of
the place, but we were in a haste to pack up and prepare ourselves to return to
our respective places of work- as had been scheduled.
Thus, we parted to our respective ranges of work while taking
along many a word of advice to aid us in our field of work, and cherished memories of a wonderful time
spent amidst the camaraderie of our fellow co-operative brethren and associates.
