B.Com CO-OPERATION SCHEME OF EXAMINATIONS FIRST YEAR SECOND YEAR

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2 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd B.Com CO-OPERATION SCHEME OF EXAMINATIONS FIRST YEAR Exam Total Paper Subjects Duration Marks Hours Core Courses - Main Subjects I History, Theory and Practice of Cooperation II Cooperative Finance, Banking and Law Core Course - Allied Subject I Economic Analysis SECOND YEAR III IV II Core Courses - Main Subjects Accounting for Cooperatives and Management Non-Credit Cooperatives and Rural Development Core Course - Allied Subject Business Organisation and Management THIRD YEAR Core Courses - Main Subjects V Cooperative and Other Laws VI General and Cooperative Audit VII Elements of Statistics and Research Methods VIII Computer Application in Cooperatives Application Oriented Subject Practical Training and Field Placement

3 INSTITUTE OF DISTANCE EDUCATION B.Com DEGREE COURSE IN CO-OPERATION SYLLABUS FIRST YEAR PAPER I - HISTORY, THEORY AND PRACTICE OF CO-OPERATION Unit - I Definition, Meaning, Characteristics, Values and Philosophy of Co-operation - Robert Owen s Philosophy - Contribution to Development of Co-operative ideas - Evaluation of Co-operative Principles in 1937, 1996 and Analysis of Principles reformulated in Unit - II Development of Co-operative Movement in Post- Independence Era - Reports and Recommendations of various committes on Co-operation - Progress of Cooperative movement under 5 year plans. Unit - III History of Co-operative Movement in India - Historical growth of Co-operative Movement in abroad - Pre- 3

4 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Independence Era - early experiments in India - Sir. Fredrick Nicholson s Report & Acts - Various developments before Unit - IV Co-operation as a form of business organisation - Cooperation vs Capitalism, Socialism and Communism. Unit - V Co-operative Training - Need and Importance of training arrangements at district, state and national levels - Study of training in Tamil Nadu State - ICA - Origin - functions and growth. REFERENCE BOOKS 1. Dhubashi. P.R. : Principles and Philosophy of Cooperation. 2. Hajela. T.N. : Principles, Problems and Practice 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 and Substand. 4

5 Unit - I PAPER II - CO-OPERATIVE FINANCE, BANKING AND LAW Co-operative Credit : Evaluation and Structure of Cooperative 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 s Constitution, Management, Size, Functions, Crop Loan System - 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 of State Co-operative Banks. Unit - IV Long-Term Credit : Nature and Features of Long Term Credit - Need for Separate Agency - Primary Agricultural and Rural Development Banks - Organisational Pattern - Sources of Finance - Loaning Procedures - Recovery Management - State Agricultural and Rural Development Bank - Objectives, Constitution, Sources of Finance, Issue of Different Debentures - Its functions. 5

6 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Unit - V Non-Agricultural Co-operative Credit - Urban Cooperative Banks - Functions, Constitution, Objects and Management - Industrial Co-operative Banks. Unit - VI Banker and Customer : Definition of Banker - General and special relationship between Banker and Customer - Secracy of customers account - Opening of Bank Accounts - Special types of Customers - Minor, Lunatic, Married Women, Trust, Partnership Firm, Joint Stock Companies. Unit - VII Cheque - Requisites of a Cheque - Crossing of Cheques - Endorsement - Kinds of Endorsement - Duties and Responsibilities of the Paying Banker - Precautions to be taken while making payments - Statutory Protection to the paying banker - Payment in due course. Unit - VIII Collection of Cheques - Duties and responsibilities of collecting banker - Statutory protection to the collection banker - 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. 6

7 4. Nakkiran. S. : Agricultural Finance and Rural Banking. 5. Naidu. V.T. : Farm Credit and Co-operative India. 6. Jain. S.C. : Management in Agricultural Finance. 7. Kathuria. G : Agricultural Finance Progressive Corporation, Bombay. 8. Rustagi. N.K. : Crop Insurance in India. Unit - I ALLIED PAPER I - ECONOMIC ANALYSIS 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 of returns - 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 - Revenue Curves - Average and Marginal Revenues. Unit - III Market Structure - Equilibrium of the firm and industry, Pricing under perfect competition and under monopoly - 7

8 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Price discrimination - Pricing under monopolistic competition - Duopoly and Oligapoly. Unit - IV Factor, Pricing, Marginal productivity theory - Rent Quasirent - Interest theory - Profit theory. Unit - V National Income - National Product and National Income - Per Capital Income problem - Economic Welfare. Unit - VI Nature and Principles of Public Finance, Public Expenditure 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 of inflation - Trade cycle. Unit - IX International Trade - Terms of trade - Balance of payment - Tariff - Quota and other controls of trade - EXIM Script - Currency devaluation. Unit - X International monetary system - Exchange rates - International monetary institution - Multinationals. 8

9 REFERENCE BOOKS 1. M.L. Seth, Lakshmi Agarwal, 1987 : Principles of Economics. 2. K.P.M. Sundaram & M.V. Vaish, Vikas Publishing House Pvt. 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 YEAR PAPER III - ACCOUNTING FOR CO-OPERATIVES AND MANAGEMENT Unit - I Book Keeping - Objects - Double Entry - Journal - Subsidiary Records - Ledger Posting and Balancing - Bank Reconiliation 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 and Loss Account and Balance Sheet - Fundamentals of Cooperative Accounts - Differences between Co-operative Accounts and Double Entry System - Different types of Day 9

10 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Books - Posting them into Ledgers - Different Types of Ledgers in Co-operatives - Reconciliation of Special Ledgers with General Ledgers. Unit - III Preparation of Final Accounts in Co-operatives - Book Profit 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 - Functions of Management Accountant. Unit - V Analysis and Interpretation of Financial Statements - Meaning and types of Financial Statement - Format of Income 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 cooperatives Unit - VII Break Even Analysis and Marginal Costing. 10

11 Unit - VIII Budgetory Control : Meaning of Budget, budgeting and budgetory control - Objectives, advantages and limitations of Budgetory Control - Types of Budget - Preparation of Budgets - Sales, Production, Purchase, Cash, Master Budget, 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 VI NON-CREDIT CO-OPERATIVES AND RURAL DEVELOPMENT Unit - I Co-operative Marketing Societies - Origin, development and working of primary marketing societies in India - Role of providing effective marketing business - Problems faced by them - Linking of credit with marketing - Regulated markets - District marketing co-operatives and state marketing co-operatives - Working of NAFED and NCDC. Unit - II Consumer Co-operatives in India - Need and Importance - Working of Primary, District and Apex Consumer Co-operatives - Purchase and Price Policy. 11

12 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Unit - III Housing Co-operatives - Importance, Origin, Constitution, Types and Functions - Working of Primary and State Housing Co-operatives. Unit - IV Production Co-operatives - Significance, Constitution and Working of Sugar Co-operatives, Co-operative Spinning Mills - Problems and Suggestions - Co-operative processing societies - Need and Importance - Role of NCDC Unit - V Co-operative Farming Societies - Its Types - Causes for their failure - Farming Societies in Russia and Israel. Unit - VI Dairy Co-operatives - Its importance, Functions, Structure - Anand Pattern - National Dairy Development Board and its Functions and Objects. Unit - VII Meaning, Definition, Nature, Scope and Objects of Rural Development Programme - Present administrative set up of Rural Development - Review of Rural Developoment Programme in India - IRDP, DWCRA, TRYSEM, Jawahar, Yojana, Rozer, Social Forestry. Unit - VIII Role of Voluntary Organisations and Rural Development - Peoples Participation in Rural Development - Meaning, Methods and Constrains. 12

13 REFERENCE BOOKS 1. Bedi. R.D. : Theory, History and Practice of Co-operation. 2. Kulandaisamy. V : Co-operative Dairy in India. 3. Agarwal : Problems of Co-operatives farming in India. 4. Mathur. B.S. : Co-operation in India. 5. Hajela. T.N. : Principles, Problems and Practice of Co-operation. ALLIED PAPER II - BUSINESS ORGANISATION AND MANAGEMENT Unit - I Business : Definition, Objectives, Salient features - Scope of business - Essential of a successful business - Business combination : Causes - Types - Merits and Demerits. Unit - II Form of Business Organisations : Sole proprietorship - Partnership - Joint Stock Company - State enterprises - Public Undertaking. Setting up a business - Procedural aspects in setting up a new business - Factors involved in locating the business. Unit - III Financing of a business : Need for finance - sources of finance - Methods of raising funds. 13

14 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Unit - IV Trade and its divisions - Wholesale Trade - Retail Trade - Types of retail units - Hire and Instalment Purchases - International Trade. Unit - V Management : Definition, Need and Function of Management. Evolution of Management thought - Frederic Taylor and Scientific management, Fayol and Modern operational Management Theory - Principles of Management - Recent developments in Management Thought. Unit - VI Planning - Nature, types, importance and steps in planning - Process and techniques of Planning. Unit - VII Organising - Nature and purpose - Formal and informal organisations - organisational structure - span of management. Unit - VIII Authority - Responsibility - Accountability - Delegation of authority - Centralisation and decentralisation. Unit - IX Co-ordination and Controlling - The system and process of controlling - Control techniques - Budgetary and non-budgetary control techniques. 14

15 REFERENCE BOOKS 1. Bushan. Y.K. : Fundamentals of Business Organisation and Management. 2. Shorlekar. S.A. : Modern Business Organisation and Management. 3. Peter P. Drucker : Management : Tasks, Responsibilities, Practices. 4. James A.F. Stoner & Edward Freeman : Management. 5. Business Management : Koontz and Odennel Unit - I THIRD YEAR PAPER V - CO-OPERATIVE AND OTHER LAWS. Need for Legal Framework for co-operatives - general and specific needs - Co-operative laws viz-a-viz. Cooperative Principles. Unit - II Genesis and History of Co-operative legislation in India - Early developments - Co-operative credit societies Act, 1904 & Madras Co-operative Societies Act, Co-operative Law Committee - Model Co-operative Societies Bill Madras Co-operative Societies Act, Unit - III Multi - Unit - Co-operative Societies Act Multi - State - Co-operative Societies Act Model Co-operative Societies Bill,

16 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd Unit - IV Detailed study of the Tamil Nadu Co-operative Societies Act, 1983 and rules thereof. Unit - V A study of Bye-Law provisions of important primary co-operatives viz., Primary Agricultural Credit Societies, Primary Consumer Stores, Primary Marketing Societies and Weavers Societies with special reference to funds administration etc. Unit - VI General Principles : (A) Indian Arbitration Act. (B) Regulated Market Act. (C) Dept. Relief Act. (D) Money Lenders 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 working conditions 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 Cooperative Law. 4. Government of Tamil Nadu : Tamil Nadu Co-operative Societies Act, Rajagopalan. S. : Tamil Nadu Co-operative Societies Act and Rules. 16

17 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 Industrial Relations. Unit - I PAPER VI - GENERAL AND CO-OPERATIVE AUDIT Origin and development of auditing - Definition, nature, scope and objects of audit - kinds of audit - Methods of work - Principles of Co-operative audit - Statutory provisions regarding audit - Duties and powers of Co-operative auditors - Agencies for audit - kinds of co-operative preparation for audit - Audit programme - Audit classification. Unit - II Vouching and routine checking, Steps in vouching and routine checking - Vouching of receipts and payments - Checking of leaders - Checking - Vouching of receipts and disbursement statements, Final adjustments - Outstanding and prepaid expenses, accrued income and income received in advance - Depreciation - Bad and doubtful debts - Contigent liabilities. Unit - III Verification and valuation of assets and liabilities, Verification - meaning and steps - Verification of various 17

18 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd 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-operative Union of India, B.N. Tandon : Practical Auditing. PAPER VII - ELEMENTS OF STATISTICS AND RESEARCH METHODS Unit - I Definition of Statistics - Classification of data - Diagrammatic Presentation - Significance, rules, types - one and 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 : Arithmetic Mean, Median, Mode, relationship among averages - 18

19 Limitations. Dispersion : Meaning, Characteristics, Absolute and Relative measures -Range, Quartile deviaiton. Mean deviation, Standard deviation, Co-efficient of variation. Unit - III Correlation : Meaning, Types, Methods : Karl Pearsons Co-efficient Method, Spearman s Rank method. Regression : Meaning, Regression Line - Regression Equations. Index Number Meaning, use, Types, Methods of Index Number, Tests of Consistency - Fixed Base and Chain Base - Cost of Living Index and Family Budget. Unit - IV Analysis of time series : Meaning, Components of time series - Measurement of secular trend : Moving average method, Method of least secure : Seasonal variation. Chi Square Test : Meaning, Degrees of Freedom, x 2 Test. Unit - V Research : Meaning and Definition - Collection of data - Primary and Secondary data - Census method and Sample method - Random Sampling method and non-random sampling - Survey research and case study - Processing and 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.Chand and Company. 3. Pauline U. Young, Scientific Social Survey and Research, Prentics Hall of India. 19

20 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd PAPER VIII - COMPUTER APPLICATIONS IN CO-OPERATIVES Unit - I Understanding the Computers - Importance of Computers - History of Computers - Types of Computers - Computing concepts - Input devices - Processing unit - Out puts devices External storage devices - Driving the computer; the soft ware - Programming Languages - Common high level language - Program Execution Modes - Interactive computing - Using the Computers. Unit - II Problem solving - algorithm - flow charts - branching - looping - the connector - hints for flow charting - writing algorithm 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 and Co-efficient of Correlation. Unit - III BASIC Character set - Constant and variable - Naming the variables - LET, INPUT, READ, DATA and RESTORE 20

21 statements - Arithmetic operators - Arithmetic expressions - Hierarchy of operations Relational expressions - Logical operators - Print controls - PRINT with comma, semicolon, TAB and PRINT USING. Unit - IV Branching - IF - THEN - Looping for - NEXT summing the first natural numbers - Summing the squares and cubes - Preparing the multiplication table using the idea of branching and looping. Unit - V Sequential files in BASIC - Application of the BASIC programming concepts - Files for the following problems of co-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 and co-efficient of correlation. 6. Co-operative Accounting by using Computers as Primary, Central and Apex level Co-operative Institutions. 21

22 D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd APPLICATION ORIENTED SUBJECTS- PRACTICAL TRAINING AND FIELD PLACEMENT Programme The students are to be assigned for apprenticeship for the period of 3 days in 5 different types of co-operative societies / Institutions. List of Co-operative Societies / Institutions to be selected for Apprenticeship Training 1. Co-operative Primary Agricultural Bank. 2. District Central Co-operative Bank and its Branches. 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. 22

23 Procedure During the period, the students should know the following 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 two Lecturers appointed by the University. The assessment will be made on the basis of the following. a) Apprenticeship underwent - 25 marks b) Apprenticeship Record - 25 marks c) Viva-Voce - 50 marks Total marks 23