This book focuses on the financial statement analysis of urban cooperative banks located in Surat city. It includes the origins of the urban co-operative banking movement in India, which can be traced to the close of the nineteenth century. It was inspired by the success of the experiments related to the co-operative movement in Britain and the co-operative credit movement in Germany that such societies were set up in India. Co-operative societies are based on the principles of cooperation, mutual help, democratic decision-making, and open membership. Co-operatives represented a new and alternative approach to an organisation as opposed to proprietary firms, partnership firms, and joint stock companies, which represent the dominant form of commercial organisation.