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GRADUATE DEGREE STANDARD |
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Principle, History, Theory and practice of Co-operation
UNIT I
PRINCIPLES OF CO-OPERATION
Definition and Meaning of Co-operation - Salient features
of Co-operation - Social, economic and moral benefits
of Co-operation - Principles of Co-operation - History
of Co-operative principles from Rochdale pioneers to
I.C.A's Third commission principles.
UNIT
II
THEORY OF CO-OPERATION
Contributions made by Robertowen, Rochdale, pioneers,
Dr. William king, Raiffeisen - Charles Fourier, Dr.
Fauquet, Charles Gide, Horace Blunkett and Dr. Gadgil-Co-operaion
and other Economic systems.
UNIT
III
CO-OPERATION IN FOREIGN COUNTRIES
Origin and growth of co-operatives in the following
countries - consumer Co-operatives in England, credit
co-operative in Germany, Dairy Co-operative in Denmark,
Marketing Co-operatives in Canada, farming Co-operatives
in Isreal.
UNIT
IV
HISTORY OF CO-OPERATIVE MOVEMENT IN INDIA
Origin and Development of Co-operative Movement in India
before Independence - after Independence - Co-operative
Development under planning era.
UNIT
V
CO-OPERATIVE BANKING
Consitutiion, objectives and functions of primary co-operative
Banks, Central co-operative Banks and State co-operative
Banks - Functions and working of Agricultural and Rural
Development Banks (Primary and Apex) - Resources mobilisation
and problem of the above Bank - Constgitution, objectives
and functions of urban co-operative Banks, employees
credit societies and Inustrial Co-operative Banks -
Banking Regulations Act (as applicable to Co-operative
societies) - its salient features.
UNIT
VI
NON CREDIT CO-OPERATIVES
Constitution, objectives, working of Marketing and processing
co-operatives - Consumer co-operatives and super markets
- Dairy Co-operatives - Weavers co-operatives and Spinning
Mills - Housing Co-operatives.
UNIT
VII
STATE AND CO-OPERATION
Various from of State aid - limitations of state aid
- various forms of state interference - future of state
aid.
UNIT
VIII
CO-OPERATIVE EDUCATION AND TRAINING
Institutions catering to Co-operative Education and
Training (NCUI, State and District Co-operative Unions,
NCCT and its affiliates) - Role of ICA and ILO in Co-operative
Education and Training.
UNIT
IX
ROLE OF RBI, NABARD AND SBI
In the Development of co-operatives and Promotional
roles played by NCDC, NAFED, NDDB and NCCF.
UNIT
X
RESEARCH IN CO-OPERATION
Need for Research in co-operation - Areas of Research
in Co-operation - various methods of Research and tools
of data Collection.
PAPER - II
CO-OPERATIVE
MANAGEMENT, LAW, ACCOUNTS AND AUDITING.
UNIT I
MANAGERIAL ECONOMICS
Scope - Demand - Analysis and Forecasting - Cost and
production analysis - pricing decision - profit management.
UNIT
II
CO-OPERATIVE MANAGEMENT
Need and features of co-operative management - Application
of the function of Management (Planning, Organising,
staffing, directing and controlling) to Co-operatives.
UNIT
III
FUNCTIONAL AREAS OF MANAGEMENT IN CO-OPERATIVES
Production Management, Materials Management, Marketing
Management, Financial Management and Personal Management
- Managerial problems in Co-operatives.
UNIT
IV
LEGAL FRAMEWORK FOR CO-OPERATIVES
History of Co-operative Law - Study of various provisions
of the Tamil Nadu Co-operative Societies Act 1983 and
Rules 1988.
UNIT
V
ALLIED LAWS
Relevent sections of the following Acts applicable to
co-operatives. 1. India Contract Act 1872. 2. Transfer
of properties Act. 3. Sale of Good Act 4. Indian Limitation
Act.
UNIT
VI
GENERAL AND CO-OPERATIVE ACCOUNTS
Fundamentals of Double entry book keeping - Important
transactions - Account book - Trial Balance - Correction
of errors - Adjusting entries - final accounts - Balance
- Co-operative Account - keeping evloution - difference
between double entry book keeping and co-operative account
keeping - Co-operative Account keeping Vs. Single entry
system - Day book - Forms of Day book - Ledgers - Statement
of Receipts and payments - Balance Sheet - Final Account
- Distribution of Net profits.
UNIT
VII
GENERAL AND CO-OPERATIVE AUDIT
Nature and Scope - various kinds of Audit - Audit programme
- vouching - routine checking - verfication and valuation
of assets and liabilities - Audit of final accounts
- Audit of credit and non - credit co-operative societies;
- frauds - methods of their detection - Audit defects
and Rectificatioon - Audit note.
UNIT
VIII
MANAGEMENT ACCOUNTING
Concept - functions - scope - limitations - marginal
costing and break - even analysis - budgetary control.
UNIT
IX
CO-OPERATIVE ADMINISTRATION
Set -up of the Department of Co-operation - Office of
the Registrar of Co-operative Societies - set up of
Functional Registrars - set - up of the Audit Department.
UNIT
X
MANAGEMENT INFORMATION SYSTEM
The process of MIS - Systems Approach - Electronic data
processing and Computers - Fortran IV and COBOL programme
- MIS as applicable to co-operatives.
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