GUIDED BY

MR. R.P PATI

DEBAPRAKASH JENA
0806102041
OBJECTIVES OF THE STUDY
 The objective of the project is to evaluate the total
investment of OSCB in its working capital.
 To know the level of current assets.
 To help management of the organization in decision
making regarding the subject matter.
 It gives an indication of the direction of change and
reflects whether the organization’s working capital
determination and performance has improved,
deteriorated or remained constant over a period of time.
 To find out the relative proportion of different sources of
finance and the working capital required.
 LIMITATIONS
 Time factor plays a vital role. The study was
conducted with in 8 weeks.
 Due to heavy burden of work getting
information from staff was not possible.
 The bank may or may not show true financial
result in annual report.
 The data provided by the organization was not
up to date.
Despite of certain limitations, efforts
has been taken to make the project report
scientific and reliable one as far as possible.
 DATA COLLECTION
The whole of my study is based on secondary data of
OSCB Ltd. I have not taken any primary data for my
study because it is not suitable for our study. I have
taken the following secondary data -
 Annual report of OSCB Ltd.
 Balance sheet of OSCB Ltd.
 Profit & Loss account of OSCB Ltd.
 Annual audit report of OSCB Ltd.
 Development action plan of OSCB Ltd.
 WORKING CAPITAL DETERMINATION OF
2002-03

 CURENT ASSETS CURENT LIBILITY

 Cash in hand 30689909.19 1. Borrowing 11203938.2
 Cash at bank 521728456.23 2. Bills Payable 5041772.19
 Money at call & Short Notice 51149848.65 3. Interest Payable 7842756.74
 Advance 81839757.84 4. Other liabilities 2240787.64
 Investment receivable 1401505884.32 5. saving bank deposits 22407876.40
 Bills Receivable 1739094885.41 6. Current deposits 7282559.83

TOTAL CURRENT ASSET 1022996973 TOTAL CURRENT 56019691

LIABILITY

WORKING CAPITAL( 1022996973 - 56019691)

=966977282
 WORKING CAPITAL OF THE YEAR
2007-08
 CURENT ASSETS CURENT LIBILITY
 Cash in hand 3372327567.45 1. Borrowing 1355441619.12
 Cash at bank 11343283635.99 2. Bills Payable 1016581214.34
 Money at call & Short Notice 2759177100.64 3. Interest Payable 2372022833.46
 Advance 5211778967.87 4. Other liabilities 451813873.04
 Investment receivable 3678902800.85 5. saving bank deposits 4856999135.39
 Bills Receivable 4292053267.66 6. Current deposits 1242488150.86

TOTAL CURRENT ASSET 30657523340.46 TOTAL CURRENT LIABILITY 11295346826.21

WORKING CAPITAL(30657523340.46- 11295346826.21)

=19362176514.25
 CHANGES IN WORKING CAPITAL

YEAR CURRENT ASSET CURRENT LIABILIES WORKING CAPITAL

2002-03 1022996973 56019691 966977282
2003-04 10880456830 6365329730 4515127100
2004-05 10632206762 6454307961 4177898801
2005-06 19728535981.4 6563863139.63 13164672841.77
2006-07 23755680323.8 7446958876.87 16308731446.93
2007-08 30657523340.46 11295346826.21 19362176514.25
 CURRENT RATIO
YEAR CURRENT CURRENT RATIOS
ASSET LIABILIES

2002-03 1022996973 56019691 1.83:1

2003-04 10880456830 6365329730 1.70:1

2004-05 10632206762 6454307961 1.64:1

2005-06 19728535981.4 6563863139.63 3:1

2006-07 23755680323.8 7446958876.87 3.18:1

2007-08 30657523340. 11295346826. 2.71:1

46 21
The above data shows that the organization is giving more
priority on holding current asset
THE PROPERTION OF CURRENT & FIXED ASSET

From the following analysis I know that the fixed asset of the
organization is decreasing year by year so it indicate that the
organization is giving more priority on its day to day operation
than increasing its area of operation.
It not only reduce the risk but also reduce the profitability of the
org.
 FINDINGS
 The Ratio between current asset & current liability is decreasing
from the year 2002 to 2005 and increasing from the year 2005-07
and it decrease
In the year 2006-07 where the ratio between current asset &
current liability was 3.18:1 but in the year 2007-08 the ratio is
2.71:1.
 The working capital position of OSCB increasing regularly at an
increasing rate. The difference in working capital of 2006-07 to
2007-08 is
Rs3053445067.
 The current asset & working capital ratio is quite stable in three
years. It varies from 63% to 68% in last three years .
 Fixed of the org. is very low in comparison with current asset
 CONCLUSION
 From the above study it is concluded that the bank
has a satisfactory financial condition and the bank has
produced good investment opportunity for its
stakeholders.

 . The fixed asset of OSCB is lower than current asset

over the years, which means there is no scope of idle
of asset. It is also shows that the working capital of
the bank is very high. It is good. From2002-08 the
current asset is increasing over fixed asset.
 SUGGESTION
According to my study OSCB doesn’t required as
much as working capital like other commercial
banks because other banks are giving industrial
loans & personal loans which recovery period is
very high but OSCB is focusing on agricultural
loans which recovery period is within a year.
OSCB has to reduce addition to the NPA through
prompt collection.
 NABARD

OSCB
Diversion

DISTRICT CENTRAL CO-OPERATIVE BANK

Diversion
PRIMARY AGRICULTURE CO-OPERATIVE SOCIATY

MEMBERS
Thank You !