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B.Com CO-OPERATIONSCHEME OF EXAMINATIONS

FIRST YEARExam Total

Paper Subjects Duration MarksHours

Core Courses - Main SubjectsI History, Theory and Practice of

Cooperation 3 100II Cooperative Finance,

Banking and Law 3 100Core Course - Allied Subject

I Economic Analysis 3 100

SECOND YEARCore Courses - Main Subjects

III Accounting forCooperatives and Management 3 100

IV Non-Credit Cooperativesand Rural Development 3 100Core Course - Allied Subject

II Business Organisationand Management 3 100

THIRD YEARCore Courses - Main Subjects

V Cooperative and Other Laws 3 100VI General and Cooperative Audit 3 100VII Elements of Statistics and

Research Methods 3 100VIII Computer Application in Cooperatives 3 100

Application Oriented SubjectPractical Training andField Placement 3 100

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INSTITUTE OF DISTANCE EDUCATIONB.Com DEGREE COURSE IN CO-OPERATION

SYLLABUSFIRST YEAR

PAPER I - HISTORY, THEORY ANDPRACTICE OF CO-OPERATION

Unit - I

Definition, Meaning, Characteristics, Values andPhilosophy of Co-operation - Robert Owen’s Philosophy -Contribution to Development of Co-operative ideas -Evaluation of Co-operative Principles in 1937, 1996 and 1995- Analysis of Principles reformulated in 1995.

Unit - II

Development of Co-operative Movement in Post-Independence Era - Reports and Recommendations ofvarious committes on Co-operation - Progress of Co-operative movement under 5 year plans.

Unit - III

History of Co-operative Movement in India - Historicalgrowth of Co-operative Movement in abroad - Pre-

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Independence Era - early experiments in India - Sir. FredrickNicholson’s Report - 1994 & Acts - Various developmentsbefore 1947.

Unit - IV

Co-operation as a form of business organisation - Co-operation vs Capitalism, Socialism and Communism.

Unit - V

Co-operative Training - Need and Importance oftraining arrangements at district, state and national levels -Study of training in Tamil Nadu State - ICA - Origin - functionsand growth.

REFERENCE BOOKS

1. Dhubashi. P.R. : Principles and Philosophy of Co-operation.

2. Hajela. T.N. : Principles, Problems andPractice of Co-operation.

3. Mathur. B.S. : Co-operation in India.

4. Krishnaswami. O.R. : Fundamentals of Co-operation.

5. Karve. D.G. : Co-operative Principles andSubstand.

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PAPER II - CO-OPERATIVE FINANCE,BANKING AND LAW

Unit - I

Co-operative Credit : Evaluation and Structure of Co-operative Credit Movement in India - Rural and Urban Credit- Agricultural and Non-Agricultural - NABARD - RBI - SBI -Commercial Banks.

Unit - II

Primary Agricultural Co-operative Banks : It’sConstitution, Management, Size, Functions, Crop LoanSystem - Meaning, Features, Procedures, Problems,Overdues - Remedies - Development Action Plan.

Unit - III

District Central Co-operative Banks - Origin,Constitution, Management Structure - Resource Moblisation- Lending, Functions - State Co-operative Banks - Origin -Constitution, Management Structure, Resource Mobilisation- Funds Managements - Functions - National Federation ofState Co-operative Banks.

Unit - IV

Long-Term Credit : Nature and Features of Long TermCredit - Need for Separate Agency - Primary Agriculturaland Rural Development Banks - Organisational Pattern -Sources of Finance - Loaning Procedures - RecoveryManagement - State Agricultural and Rural DevelopmentBank - Objectives, Constitution, Sources of Finance, Issueof Different Debentures - Its functions.

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Unit - V

Non-Agricultural Co-operative Credit - Urban Co-operative Banks - Functions, Constitution, Objects andManagement - Industrial Co-operative Banks.

Unit - VI

Banker and Customer : Definition of Banker - Generaland special relationship between Banker and Customer -Secracy of customers account - Opening of Bank Accounts- Special types of Customers - Minor, Lunatic, MarriedWomen, Trust, Partnership Firm, Joint Stock Companies.

Unit - VII

Cheque - Requisites of a Cheque - Crossing ofCheques - Endorsement - Kinds of Endorsement - Dutiesand Responsibilities of the Paying Banker - Precautions tobe taken while making payments - Statutory Protection tothe paying banker - Payment in due course.

Unit - VIII

Collection of Cheques - Duties and responsibilities ofcollecting banker - Statutory protection to the collectionbanker - Principles of lending - Modes of creating charges,pledge, hypothication, mortgage.

REFERENCE BOOKS

1. Memoria.C.B. : Agricultural Problems of India.

2. Chouby. V.N. : Co-operative Banking in India.

3. Nakkiran. S &John Winfred : Co-operative Banking in India.

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4. Nakkiran. S. : Agricultural Finance and RuralBanking.

5. Naidu. V.T. : Farm Credit and Co-operativeIndia.

6. Jain. S.C. : Management in AgriculturalFinance.

7. Kathuria. G : Agricultural Finance ProgressiveCorporation, Bombay.

8. Rustagi. N.K. : Crop Insurance in India.

ALLIED PAPER I - ECONOMIC ANALYSIS

Unit - I

The nature and scope of Economics Demand Analysis- Demand Schedule - Law of Demand - Demand Curve -Utility analysis - Law of Diminishing Marginal Utility -Difference curve analysis - Marginal rate of substitution -Consumer’s equilibrium Elasticity of demand.

Unit - II

Production function - Factors of Production - Law ofreturns - Returns to scale - ISO - Quant Curves.

Cost and Revenue - Total fixed cost, total variable cost- Total cost, Average fixed cost, Average variable cost,Average cost, Marginal cost, Short run cost curves - RevenueCurves - Average and Marginal Revenues.

Unit - III

Market Structure - Equilibrium of the firm and industry,Pricing under perfect competition and under monopoly -

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Price discrimination - Pricing under monopolistic competition- Duopoly and Oligapoly.

Unit - IV

Factor, Pricing, Marginal productivity theory - RentQuasirent - Interest theory - Profit theory.

Unit - V

National Income - National Product and NationalIncome - Per Capital Income problem - Economic Welfare.

Unit - VI

Nature and Principles of Public Finance, PublicExpenditure and Indirect Taxes.

Unit - VII

The Government and the economy - Aims of planning- State control of economic activity.

Unit - VIII

Public finance - Principles of taxation - Problems ofinflation - Trade cycle.

Unit - IX

International Trade - Terms of trade - Balance ofpayment - Tariff - Quota and other controls of trade - EXIMScript - Currency devaluation.

Unit - X

International monetary system - Exchange rates -International monetary institution - Multinationals.

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REFERENCE BOOKS

1. M.L. Seth, Lakshmi Agarwal, 1987 : Principles ofEconomics.

2. K.P.M. Sundaram & M.V. Vaish, Vikas Publishing HousePvt. Ltd. : Principles of Economics.

3. M.L. Seth, Lakshmi Narain Agarwal, 1986 : Money,Banking, International Trade & Public Finance.

4. Hanson : Text - book of Economics

5. Stonier and Hagues : Text - book of Economic Theory.

6. M.L.Seth : Principles of Economics.

7. Sundharam and Sundharam : Economic Analysis.

SECOND YEARPAPER III - ACCOUNTING FOR

CO-OPERATIVES AND MANAGEMENT

Unit - I

Book Keeping - Objects - Double Entry - Journal -Subsidiary Records - Ledger Posting and Balancing - BankReconiliation Statement - Trial Balance and its Preparation- Errors disclosed and not disclosed by Trial Balance -Rectification of Errors.

Unit - II

Preparation of Final Accounts - Trading, Profit andLoss Account and Balance Sheet - Fundamentals of Co-operative Accounts - Differences between Co-operativeAccounts and Double Entry System - Different types of Day

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Books - Posting them into Ledgers - Different Types ofLedgers in Co-operatives - Reconciliation of Special Ledgerswith General Ledgers.

Unit - III

Preparation of Final Accounts in Co-operatives - BookProfit Vs Divisible Profit - Distribution of Net Profits.

Unit - IV

Principle of Management Accounting - Origin,Definition, Objectives, Functions, Scope and Limitations.Management Accounting Vs Financial Accounting -Management Accounting Vs Cost Accounting - Functionsof Management Accountant.

Unit - V

Analysis and Interpretation of Financial Statements -Meaning and types of Financial Statement - Format ofIncome Statement and Balance Sheet - Accounting Ratio -Meaning, Advantages and Limitations of Ratio Analysis -Computations of different categories of ratio.

Unit - VI

Concepts of Fund Flow and Cash Flow and their uses- Management Accounting Practices to different of co-operatives

Unit - VII

Break Even Analysis and Marginal Costing.

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Unit - VIII

Budgetory Control : Meaning of Budget, budgeting andbudgetory control - Objectives, advantages and limitationsof Budgetory Control - Types of Budget - Preparation ofBudgets - Sales, Production, Purchase, Cash, MasterBudget, Fixed and Flexible Budget.

REFERERNCE BOOKS

1. O.R. Krishnaswami : Co-operative Account Keeping.

2. J.R. Batliboi : Double Entry Book-Keeping.

3. Maheswari. S.N. : Management Accounting.

4. Khan. M.Y. & Jain.P.C. : Management Accounting.

PAPER VINON-CREDIT CO-OPERATIVES AND RURAL

DEVELOPMENT

Unit - I

Co-operative Marketing Societies - Origin,development and working of primary marketing societies inIndia - Role of providing effective marketing business -Problems faced by them - Linking of credit with marketing -Regulated markets - District marketing co-operatives andstate marketing co-operatives - Working of NAFED andNCDC.

Unit - II

Consumer Co-operatives in India - Need andImportance - Working of Primary, District and ApexConsumer Co-operatives - Purchase and Price Policy.

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Unit - III

Housing Co-operatives - Importance, Origin,Constitution, Types and Functions - Working of Primary andState Housing Co-operatives.

Unit - IV

Production Co-operatives - Significance, Constitutionand Working of Sugar Co-operatives, Co-operative SpinningMills - Problems and Suggestions - Co-operative processingsocieties - Need and Importance - Role of NCDC

Unit - V

Co-operative Farming Societies - Its Types - Causesfor their failure - Farming Societies in Russia and Israel.

Unit - VI

Dairy Co-operatives - Its importance, Functions,Structure - Anand Pattern - National Dairy DevelopmentBoard and its Functions and Objects.

Unit - VII

Meaning, Definition, Nature, Scope and Objects ofRural Development Programme - Present administrative setup of Rural Development - Review of Rural DevelopomentProgramme in India - IRDP, DWCRA, TRYSEM, Jawahar,Yojana, Rozer, Social Forestry.

Unit - VIII

Role of Voluntary Organisations and RuralDevelopment - Peoples Participation in Rural Development- Meaning, Methods and Constrains.

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REFERENCE BOOKS

1. Bedi. R.D. : Theory, History and Practice ofCo-operation.

2. Kulandaisamy. V : Co-operative Dairy in India.

3. Agarwal : Problems of Co-operativesfarming in India.

4. Mathur. B.S. : Co-operation in India.

5. Hajela. T.N. : Principles, Problems andPractice of Co-operation.

ALLIED PAPER II - BUSINESS ORGANISATIONAND MANAGEMENT

Unit - I

Business : Definition, Objectives, Salient features -Scope of business - Essential of a successful business -Business combination : Causes - Types - Merits andDemerits.

Unit - II

Form of Business Organisations : Sole proprietorship- Partnership - Joint Stock Company - State enterprises -Public Undertaking. Setting up a business - Proceduralaspects in setting up a new business - Factors involved inlocating the business.

Unit - III

Financing of a business : Need for finance - sourcesof finance - Methods of raising funds.

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Unit - IV

Trade and its divisions - Wholesale Trade - RetailTrade - Types of retail units - Hire and Instalment Purchases- International Trade.

Unit - V

Management : Definition, Need and Function ofManagement. Evolution of Management thought - FredericTaylor and Scientific management, Fayol and Modernoperational Management Theory - Principles of Management- Recent developments in Management Thought.

Unit - VI

Planning - Nature, types, importance and steps inplanning - Process and techniques of Planning.

Unit - VII

Organising - Nature and purpose - Formal and informalorganisations - organisational structure - span ofmanagement.

Unit - VIII

Authority - Responsibility - Accountability - Delegationof authority - Centralisation and decentralisation.

Unit - IX

Co-ordination and Controlling - The system andprocess of controlling - Control techniques - Budgetary andnon-budgetary control techniques.

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REFERENCE BOOKS

1. Bushan. Y.K. : Fundamentals of Business Organisationand Management.

2. Shorlekar. S.A. : Modern Business Organisation andManagement.

3. Peter P. Drucker : Management : Tasks, Responsibilities,Practices.

4. James A.F. Stoner & Edward Freeman : Management.

5. Business Management : Koontz and Odennel

THIRD YEAR

PAPER V - CO-OPERATIVE ANDOTHER LAWS.

Unit - I

Need for Legal Framework for co-operatives - generaland specific needs - Co-operative laws viz-a-viz. Co-operative Principles.

Unit - II

Genesis and History of Co-operative legislation in India- Early developments - Co-operative credit societies Act,1904 & 1912. Madras Co-operative Societies Act, 1932 -Co-operative Law Committee - Model Co-operative SocietiesBill 1957 - Madras Co-operative Societies Act, 1961.

Unit - III

Multi - Unit - Co-operative Societies Act 1942. Multi -State - Co-operative Societies Act 1881. Model Co-operativeSocieties Bill, 1991.

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Unit - IV

Detailed study of the Tamil Nadu Co-operativeSocieties Act, 1983 and rules thereof.

Unit - V

A study of Bye-Law provisions of important primaryco-operatives viz., Primary Agricultural Credit Societies,Primary Consumer Stores, Primary Marketing Societies andWeavers Societies with special reference to fundsadministration etc.

Unit - VI

General Principles : (A) Indian Arbitration Act. (B)Regulated Market Act. (C) Dept. Relief Act. (D) MoneyLenders Act. (E) Sale of Goods Act. (F) Sales Tax Act (G)Warehouse Act. (H) NCDC Act (1) Payment of Wages Act,applicable to the payment of wages, bonus and workingconditions of employees.

REFERENCE BOOKS

1. Bedi. R.D. : Co-operative Law in India.

2. Calvert : The Law of Principles of Co-operation.

3. Government of India : Report of Committee on Co-operative Law.

4. Government of Tamil Nadu : Tamil Nadu Co-operativeSocieties Act, 1988.

5. Rajagopalan. S. : Tamil Nadu Co-operative SocietiesAct and Rules.

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6. Vidvans. M.D. : Co-operative Law in India.

7. Rao : Indian Contract Act

8. Mitra. D.R. : Transfer of Property Act.

9. Bose. R.N. : A Hand book of Labour Laws and IndustrialRelations.

PAPER VI - GENERAL ANDCO-OPERATIVE AUDIT

Unit - I

Origin and development of auditing - Definition, nature,scope and objects of audit - kinds of audit - Methods ofwork - Principles of Co-operative audit - Statutory provisionsregarding audit - Duties and powers of Co-operative auditors- Agencies for audit - kinds of co-operative preparation foraudit - Audit programme - Audit classification.

Unit - II

Vouching and routine checking, Steps in vouching androutine checking - Vouching of receipts and payments -Checking of leaders - Checking - Vouching of receipts anddisbursement statements, Final adjustments - Outstandingand prepaid expenses, accrued income and income receivedin advance - Depreciation - Bad and doubtful debts -Contigent liabilities.

Unit - III

Verification and valuation of assets and liabilities,Verification - meaning and steps - Verification of various

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assets - Verification of various liabilities - Verification of loans,Meaning and nature of valuation - Valuaiton of fixed assets- valuation of current assets.

Unit - IV

Audit of Final Accounts and Balance Sheet -Misappropriation and embezzlement of funds.

Unit - V

Audit of Co-operative Credit Societies, Stores,Weavers Societies and other industrial societies.

REFERENCE BOOKS

1. Krishnaswamy. O.R. : Principles of Co-operative Audit,New Delhi, National Co-operativeUnion of India, 1980.

2. B.N. Tandon : Practical Auditing.

PAPER VII - ELEMENTS OF STATISTICS ANDRESEARCH METHODS

Unit - I

Definition of Statistics - Classification of data -Diagrammatic Presentation - Significance, rules, types - oneand two dimensional diagrams - Graphic Presentation -Graph of frequency distribution - Graphs.

Unit - II

Measures of Central Tendency : Meaning, Objectives,Requests of a good average - Types of averages : ArithmeticMean, Median, Mode, relationship among averages -

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Limitations. Dispersion : Meaning, Characteristics, Absoluteand Relative measures -Range, Quartile deviaiton. Meandeviation, Standard deviation, Co-efficient of variation.

Unit - III

Correlation : Meaning, Types, Methods : Karl PearsonsCo-efficient Method, Spearman’s Rank method. Regression: Meaning, Regression Line - Regression Equations.

Index Number Meaning, use, Types, Methods of IndexNumber, Tests of Consistency - Fixed Base and Chain Base- Cost of Living Index and Family Budget.

Unit - IV

Analysis of time series : Meaning, Components of timeseries - Measurement of secular trend : Moving averagemethod, Method of least secure : Seasonal variation. ChiSquare Test : Meaning, Degrees of Freedom, x2 Test.

Unit - V

Research : Meaning and Definition - Collection of data- Primary and Secondary data - Census method and Samplemethod - Random Sampling method and non-randomsampling - Survey research and case study - Processingand analysis of data - Tabulation - Report Writing.

REFERERNCE BOOKS

1. S.P. Gupta, Statistical Methods, Sultan Chand and Sons.

2. R.S.N. Pillai and Mrs. Bagavathi, Statistics, S.Chandand Company.

3. Pauline U. Young, Scientific Social Survey andResearch, Prentics Hall of India.

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PAPER VIII - COMPUTERAPPLICATIONS IN CO-OPERATIVES

Unit - I

Understanding the Computers - Importance ofComputers - History of Computers - Types of Computers -Computing concepts - Input devices - Processing unit - Outputs devices External storage devices - Driving the computer;the soft ware - Programming Languages - Common highlevel language - Program Execution Modes - Interactivecomputing - Using the Computers.

Unit - II

Problem solving - algorithm - flow charts - branching -looping - the connector - hints for flow charting - writingalgorithm and drawing flow charts for the following :

a) Membership Admission Particulars

b) Net Profit distribution

c) Preparation of Act

d) Preparation of Drawal Application

e) Finding Arithmetic Mean, Standard Deviation andCo-efficient of Correlation.

Unit - III

BASIC Character set - Constant and variable - Namingthe variables - LET, INPUT, READ, DATA and RESTORE

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statements - Arithmetic operators - Arithmetic expressions- Hierarchy of operations Relational expressions - Logicaloperators - Print controls - PRINT with comma, semicolon,TAB and PRINT USING.

Unit - IV

Branching - IF - THEN - Looping for - NEXT summingthe first natural numbers - Summing the squares and cubes- Preparing the multiplication table using the idea ofbranching and looping.

Unit - V

Sequential files in BASIC - Application of the BASICprogramming concepts - Files for the following problems ofco-operative studies.

1. Membership Admission Particulars

2. Net Profit Distribution

3. Preparation of ACL.

4. Preparation of Drawal Application.

5. Finding Arithmetic Mean, Standard Deviation andco-efficient of correlation.

6. Co-operative Accounting by using Computers asPrimary, Central and Apex level Co-operativeInstitutions.

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APPLICATION ORIENTED SUBJECTS-PRACTICAL TRAINING AND FIELD PLACEMENT

Programme

The students are to be assigned for apprenticeshipfor the period of 3 days in 5 different types of co-operativesocieties / Institutions.

List of Co-operative Societies / Institutions to beselected for Apprenticeship Training

1. Co-operative Primary Agricultural Bank.

2. District Central Co-operative Bank and itsBranches.

3. Primary Agricultural Rural Development Bank(PLDB).

4. Employees Credit Societies.

5. Urban Co-operative Bank.

6. Housing Finance Society.

7. Co-operative Consumer Stores (Wholesale)

8. Co-operative Marketing Society

9. Weavers Society

10.Co-operative Milk Producers Society

11. District Co-operative Union.

12.BDO Extension Office for Co-operation.

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Procedure

During the period, the students should know thefollowing aspects of the Institutions.

1. Detailed study of General Working of the Society.

2. Various sections and details of the office work.

3. Registration.

4. Study of bye Laws, Audit, Inspection, Inquiry,Arbitration, Liquidation etc.

Assessment of Apprenticeship Training

The Apprenticeship Training will be assessed by twoLecturers appointed by the University.

The assessment will be made on the basis of thefollowing.

a) Apprenticeship underwent - 25 marks

b) Apprenticeship Record - 25 marks

c) Viva-Voce - 50 marks

Total - 100 marks

Documents

BCom Co operation fine - ideunom.ac.in · and Responsibilities of the Paying Banker ... collecting banker ... Meaning and types of Financial Statement - Format of