UNIT
I
Principles of Co-operation - Definition and meaning
of Co-operation - Growth of principles of co-operation
from Rochdale Pioneers to I.C.A. third Commission -
(1995) - forms of economic organisation and co-operatives
- co-operative thoughts of Robertowen, Rochdale Pioneers
- Raiffeisen, Dr. William King and Dr. Gadgil.
UNIT
II
Co-operatives in foreign countries - circumstances,
origin, growth and problems of co-operatives in England,
Denmark, Germany, Israel, Japan and Canada.
UNIT
III
History of co-operative movement in India - origin and
growth of co-operative movement before and after Independence
- Development of Co-operatives under Five year plans.
UNIT
IV
Credit Co-operatives:- Organisational features, objectives
and working of three tier Agricultural credit structure
- working and problems of Agricultural and Rural development
banks - working and problems of urban co-operative banks
- employees credit societies and Industrial co-operative
banks - RBI and co-operatives.
UNIT
V
Non Credit Co-operatives:- Organisation, working and
problems of
a) Marketing co-operatives
b) consumers co-operatives
c) dairy co-operatives
d) Weavers co-operatives
e) Co-operative housing societies.
UNIT
VI
Co-operative accounts:- Preparation of cash and daybook
- bank reconciliation statement - preparation of Trial
balance and receipts and charges statement - preparation
of final accounts - special features of co-operative
accounts.
UNIT
VII
Co-operative Audit:- Meaning - objectives - Nature and
scope - kinds of audit - Audit programme - Internal
check - vouching - valuation and verification of Asset
and liabilities - preparation of Audit report - Detection
and embezzlement of frauds.
UNIT
VIII
Study of various provisions of Tamil Nadu Co-operative
Societies Act 1983 and Rules 1988.
UNIT
IX
Co-operative management: Features of Co-operative Management
- functions of management as applied to Co-operative
(Planning, organising, staffing, directing and controlling).
UNIT
X
Co-operative Education and Training - Role of NCUI,
state Co-operative Unions and District Co-operative
Unions in imparting Co-operative Education-Role of NCCT,
ICM and Primary Institutes in imparting Co-operative
Training - Role of ICA and ILO in Co-operative Education
and Training.
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