SYLLABUS & SCHEME FOR HIGHER DIPLOMA

IN COOPERATIVE MANAGEMENT

HDCM (26WEEKS)

INSTITUTE OF COOPERATIVE MANAGEMENT

RAJPUR, DEHRADUN

1

Annexure- I

REVISED SCHEME AND SYLLABUS OF

HIGHER DIPLOMA IN COOPERATIVE MANAGEMENT (HDCM)

(26 WEEKS)

1. Title of the Course: Higher Diploma in Cooperative Management (HDCM)

2. Duration : 26 weeks

3. Intake Capacity : 30 Participants

4. Objective :

1. To develop change agents in cooperatives who can:

2. a) motivate the members and the managing committee to participate

in the management of coop. enterprises:

b) Achieve the enterprise goals by meeting the member as well as

national goals

To enrich the managers working in cooperatives by:

a) Improving their conceptual capabilities in

Understanding the managerial problems of

Cooperatives.

b) Upgrading their skills and abilities to use appropriate techniques

for managing cooperatives and.

c) Developing attitude approximate for achieving excellence in

cooperative management and Administration

5. Course Content:

S.No. Course Title Unit No. of Sessions

FIRST SEMESTER

1. Environment For Cooperatives 1.5 45

and Rural Development

2. Cooperative Law, Management 2.0 60

And Administration

3. Cooperative Credit & Banking 1.0 30

4. Non-Credit Cooperatives 1.0 30

5. Cooperative Accounts and Audit 1.5 45

6. MIS & Computer Application-1 1.0 30

Total -------------------------------------------

8.00 240

2

SECOND SEMESTER

7. Cost Accounting and Financial Management 1.5 46

8. Marketing Management 1.0 30

9. Allied Laws 1.0 30

10. Organizational Behavior & Communication 1.0 30

11. Human Resource Management and Industrial 1.0 30

Management

12. Statistics Research Mythology and 1.0 30

Project Management

13 MIS & Computer Application-11 1.0 30

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Total 7.5 225

--------------------------------

6. Interspersal 26 Weeks

First Semester 12

(Class room training)

Observation Study tour 02

Second Semester 17

(including 2 weeks Placement/Project Study)

7. Admission : I) Personnel working in co-operative

Department and cooperative

II) Private candidate, fulfilling the

minimum required qualification, can

also be admitted. Selection of Private

candidate will be made through open

test to be conducted at each ICM.

111) Scheduled cast/ Scheduled Tribes

candidates will be admitted as per the

norms fixed in this behalf by the

Govt. of India

III) Maximum 40 years.relaxable in

special cases.

8. Pedagogy : As the focus of the course is on

improve decision making skills, expert- entail

method, role plays, in basket exercises, group

discussions and presentations are used.

The focus of sessions is on developing skills

and attitudes through active student

participation rather than on summarizing the

reading materials through lectures. The

participants are expected to study the

3

recommended literature, cases and exercise

materials on their own and discuss within

small groups side the classroom

9. Practical training: I) On completion of the list tem the

Participants will be deputed for observation

study inside and outside to a cooperatively

well-developed state.

II) During the second term two weeks placement/

project study tour will be assigned to

participants inside the state.

10. Assessment & Evaluation: i) Each subject will carry 100 marks consisting of

the following heads:

a) Mid-term internal class test: 10 marks

b) Project/ Assignments: 10 marks

c)Term End Examination : 10 marks

Total : 100 marks

Each subject

i) 13 subjects will have 13X100 : 1300 marks

ii) Evaluation of Observation study : 50 marks

iii) Project/Placement Study Report

and Viva-Voce

(Report 100 Marks

Viva 50 Marks) : 150 Marks

Grand Total : 1500 Marks

11. Categorisation :70% and above Distinction

: 60% but below 70% First class

: 50% but below 60% Second class

: 45% but below 50% Third class

: Less than 45% Failed

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Paper - I Environment for cooperative and Rural Development

Unit: 1.5

Sessions: 45

S. No Topic Session

PART- A

Co-operation (Session 35)

1. Genesis of cooperative movement Meaning, definition and concepts of cooperation, 1

History of Cooperative movement-characteristics of Cooperative economy-

Positioning of Cooperative in Market Economy- Benefits of Cooperation

2. a) Mission goals and objectives of Cooperative enterprise- Understanding 4

Cooperative Organization- Enterprise and Institutional aspect

b) Basic Values in Cooperative System 2

c) Factors influencing Enterprise Performance 2

d) Stake holder in Cooperative Enterprise 2

e) Strategy formulation- Definition, choice, options 2

3. Principles of Cooperation- Analysis and Explanation: 1937 ICA committee, 2

1966 ICA Commission, 1995 ICA Commission- Cooperative Identity,

Cooperative values, - Their applicability to cooperatives.

4. Cooperation in Foreign Countries: Evolution of cooperative credit –Raiffesen 4

& schultze Delitzch credit movement in Germany-Consumer cooperative movement

in Great Britain, Sweden-dairy cooperatives in Denmark- Rural Electrification

in USA- Agricultural cooperatives in Japan.

5. Cooperative Movement in India: History and growth of cooperative movement 2

in India- Pre-Independence period – Early experiments –Sir Frederick Nicholoson

Report, Passing on 1994, 1912 Acts Maclagan Committees Report and other

important Committees in the post Independence Era.

6. Cooperation during five year plans: The first five year plan- The Second five 4

year plan- National Development Council Policy Resolution (1958)- The Third Five

Year plan (1961-1966) Working groups and committees, Annual Plans. The

main characteristics, strategy and targets of cooperative Development in Fourth,

5

Fifth, Sixth, Seventh, Eighth and Ninth plans.

7. State Aid and Cooperation: Role of State Government in the development of the 2

Cooperative Movement in the state. Maintenance of Cooperative Department-State

Aids- Legal, Financial and Administrative Support Duties, Responsibilities and Powers

of Registrar of Cooperative societies and other functional Registrars.

8. Training and Education: Cooperative Training and Education-Importance of job 2

oriented Cooperative training, education, publicity and propaganda In

cooperative movement- Role of National Cooperative union of India- National centre

for cooperative education- National council for cooperative Training- State

cooperative Unions- constitutions and functions- Cooperative Education fund.

9. International Institutional supporting cooperative Development :International 2

cooperative Alliance, International labor organization , Food and Agriculture Organization

10. Important Recommendations various Committees/ Commissions 4

1) All India Rural Credit Survey Committee, 1954

2) ALL- India Rural Credit Review Committee, 1969

3) CAFICARD, 1981

4) Rreport of the Agricultural Credit Review Committee, 1989

( A.M Khushro committee)

5) Other Important Committees and Commissions.

PART – B

Rural Development (Sessions 10)

1. Concept and significance of rural Development-Philosophical and Sociological aspects 1

of RD.

2. Approaches to Rural Development in India. 1

3. Various Rural Development Programmes. 3

4. The concept and structure of Panchayat Raj System. Role of Panchayat Raj Institutions 2

in the Development of Rural Economy. Important provisions of Panchayat Raj Act

of the State Concerned.

5. Causes and remedies of rural debt ness. 1

6. Social forestry and wasteland/ dry land development. 1

7. Other Programmes Policies of Rural Development of state concerned. 1

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Paper II: Cooperative Law, Management and Administration

Unit: 2

Sessions: 60

S.NO Topic Sessions

PART – A

Cooperative Law (45 Sessions)

1. Evolution of Cooperative Legislation in India- Cooperative Societies Act 1904, 3

1912, Provincial Legislation-present trends.

2. Cooperative society Act and Rules of the State concerned- Salient features- 3

Registration of Coops- need, conditions and Effect of registration- procedure for

Registration – Preparation of Registration proposal.

3. By-Laws-Its importance- amendment of By- laws-meaning, provisions and procedure- 2

change of name, liability-powers of the Registrar of Cooperative societies to

direct amendment- preparation of amendment Proposal.

4. Re-Origination of the societies- Division and amalgamation- procedures- preparation 2

of proposal- Determination of owner’s equity and revaluation of shares.

5. Membership-type, eligibility and admission-rights and liabilities- Qualifications 1

and disqualifications of members-expulsion of members.

6. Management-Power of General body, constitution, procedure for convening of annual 3

and special general meetings- Agenda to be discussed- recording of minutes- Budget,

Audit Rectification And distribution of net profit.

7. Committee of management- nominated and co-opted members - Constitution, power 2

and duties of the committee of the Management- Disqualification for committee members.

8. Elections- rules, Provisions and procedures. 2

9. Privileges of the Cooperatives- charge and set off, expemption from fees, duties and 1

taxes- deduction of cooperatives from salary earners.

10. Supervision and Inspection- Audit and, Enquiry, Inspection- provisions and 4

procedures- surcharge procedure.

11. Suspension and Disqualification of committee member- Drafting of Suppression 2

Notice/Order- Securing procession of records by search And seizure- Reconstruction

of records.

12. Properties and funds of cooperative societies- statutory funds- Appropriation of net 2

profit- Investment of funds and reserve funds- Rules for employees Provident funds.

7

13. Settlement of disputes- arbitration and awards- attachment before-award- Provisions 3

and Procedures- Drafting of Plaint-Procedure for hearing- recording of order sheet

and drafting of Judgment/award.

14. Execution and Enforcement of Awards- Provision and Procedures for filling 2

Enquiry Petition- Attachment and sale of movable and immovable s- Powers

of Principal Officer and Sale Officer.

15. Liquidation- Grounds, Appointment and powers of Liquidator- settlement of 3

claims by Liquidator- Distribution of Surplus Assets- Cancellation of Registration.

16. Appeal, revision and review- meaning and distinction- decision against which 3

appeal are made, Appellate authority, cooperative Tribunal, constitution and Power.

17. Offences and Penalties- Provisions and Procedures. 2

18. Special by- laws/sub rules relating to the servie conditions of employees of cooperatives. 2

19. Salient features of multi state cooperative Societies Act, 1984 and model 3

Cooperative Societies Bill (Self Reliant Cooperative Societies Act).

PART- B

Cooperative Management & Administration

(15 Sessions)

1. Cooperative Management- Special features and Values Management Pattern in 2

Cooperatives- Role of General Body, Management Committee Chairman and

Managing Director/Secretary, Meetings and Tenures and Quorum.

2. Principles and Approaches to Management- functions of Management. 2

3. Elements and type of planning, Tools and Techniques of planning- Planning in 2

Cooperative Enterprise.

4. Staffing- Principles and Elements of staffing. 2

5. Directing and Controlling- Process—Tools and Techniques. 2

6. Maintenance of various records in the Cooperatives. 2

7. Department setup of state Cooperative Department- 3

Registrar, Secretary Cooperation, Chief Auditor, Functional Registrar-

Their roles and responsibilities.

8

Paper- III: Cooperative Credit and Banking

Unit: I

Sessions: 30

S.NO. Topic Sessions

PART-A

Cooperative Credit(Sessions 20)

1. Meaning of Credit-Need for Production and Development Credit. Importance of 1

Agricultural Credit and its Characteristics. Type of Credit Short form, Medium and

long term Credit. Need for the Institutional Credit for Agricultural and Rural Development.

2. Structure of Credit Cooperatives Federal/Unitary and Mixed Type. Need for 1

the Integration of Short Term, Medium Term and Medium Term Credit Structure

(Single Window).

3. Classification of Credit Cooperative Agricultural Credit Cooperative and Non- 1

Agricultural credit Cooperatives. Agricultural Credit Coops PACS, FSS, LAM PS,

DCC Banks and State Cooperative Banks. Non-Agricultural Credit Cooperative

Urban Cooperative Banks, Salary Earners Cooperative Credit Societies/Banks,

Industrial Cooperative Banks and other Non - Agricultural Credit Societies.

4. Organization, Membership, Sources of Finance and Working PACS, FSS and 3

LAMPS. Crop Loan System – its Prospects and problems Preparation of Normal

Credit Statement, Procedue of Sanctioning Crop Loan, Linking of Credit with

Marketing, National Agricultural Insurance Scheme – Latest Progess and problems.

5. Central Cooperative Banks ( DCC Banks ).Organization, Membership Management, 2

Objectives, Functions and Working. Mobilization of Resources. Lending different Types

of Loans, Agricultural lending and Non-Farm Sector Finance Procedure of obtaining

loan from State Cooperative Bank, NABARD, RBI and other agencies. Seasonal ties

in lending, Scale of Finance Minimum Involvement and non Overdue cover.

Disbursement of Loan, Supervision and Recovery of Loan, Latest Progress, Programs

and Remedies to overcome them. Development Action Plan.

6. State Cooperative Banks (APEX Banks) Organization, Management, Functions and 2

Working. Role of apex Banks in the development of Cooperative Movement in the

state. Latest Progress, Problems and Remedies to overcome them

7. Cooperative Agriculture and Rural development Bank, Need, Objectives Functions 2

sources of Finance and Working. Floating of Debentures and Procedure of

Floating Debenture- Project approach and Schematic Lending Latest Progress Achieved

Primary Coop. Agriculture and Rural Development Banks functions, Management

and Working, problems of long term lending coops. and Remedial measures.

9

8. Management of Over dues, Causes for Over dues and Remedies- Recovery Ethics/ 2

important recommendations of dates Committees on over dues. Non-Performing Assets-

Assets Classification, Income Recognition and Provisioning norms, Capital Adequacy

Norms.

9 National Federation of State Cooperative Banks, National Federation Of Agriculture and 1

Rural Development Banks and National Cooperative Bank of India and their Role

in the Development of Cooperative Banking.

10. Organization, Objectives, Functions and Working of Urban Cooperative Banks- 2

Employees Cooperative Banks and other Non- Agricultural Credit. Cooperatives and

Industrial Cooperative Banks, Mobilization of Resources, Diversification of Lending

Portfolio- Lending for Priority Sectors and Weaker Sections.

Role of RBI in the development of Urban Cooperative Banks,

Important circulars issued by RBI relating to Urban Cooperative Banks.

Important Recommendations of Various Committees in Urban Banks-

K. Madhavadas Committee, Marathe Committee and Higher Power Committee.

11. Role of NABARD in agricultural Refinancing Assistance to Agricultural Credit 1

Cooperatives- Procedure and Norms of NABARD for the issue of Refinance to

Cooperatives.

12. Lead Bank Scheme, Service Area Approach, Deposit Insurance Guarantee Corporation 1

Act.

13. Management of funds in Cooperative Banks. 1

PART-B Banking (Session 10)

1. Meaning and Definition of Bank, Banker and Banking, Functions of Banks. Banker 1

Costumer Relationship.

2. Banking Operations- Mobilization of Resources- Acceptance of Various types of 1

Deposit Procedure for opening and operation of Various types of Accounts and

Various types of Customers. Documentation For various Loans

3. Management of funds in Banks- Principles of good Learning and Investment, Profit 1

Planning consortium Schemes, Merchant Banking.

4. Important Provisions of Negotiable Instrument Act 1881. 2

5. Important Provisions of B.R Act1949 (as applicable to Cooperative Societies, 1966). 2

6. Banking Services- Collection, Remittance, Agency Services, Administrative Services, 1

Trusteeship clearing House- Innovative Banking.

7. Branch Licensing Policy adopted by RBI banking Ombudsman for Customer services. 1

8. Productivity in Banks- Social Aspect of Banking- Concept of Development Banking 1

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Paper –IV: Non- Credit Cooperatives

Unit : 1

Sessions: 30

S.NO. Topic Session

1. Classification of Cooperative Societies:

Agricultural Cooperative Societies- Non Agricultural Cooperative Societies- 1

Agricultural Credit- Agricultural Non-Credit-Non- Agricultural-Credit-

Non-Agricultural Non-Credit

2. Agricultural Non-Credit societies:

a) Cooperative Marketing- Role of Cooperative marketing Institutions in 6

Agricultural Production-Essential Prerequisites for Organization of successful

marketing Institutions- Structure of Cooperative Marketing Societies.

b) Primary Marketing societies, Product Marketing Societies like jute, Mango,

Coconut, Grape etc, Regional level Marketing Societies- Apex level Marketing

Societies- Membership, Constitution, Organization, Function and working of

Cooperative Marketing Societies.

c) Regulated Market-Place in Agricultural Marketing- storage and warehousing.

d) Marketing /Finance- Sources of finance-Role of Cooperative Banks and NCDC

e) National Agricultural Cooperative marketing federation-

Constitution, Working, Internal and International Trade

3. Cooperative Processing: 4

Types of Processing Cooperatives and their importance in Agricultural Production-

Sugar factories- Spinning Mills- Cotton Ginning- Modern Rice Mill- Oil Crushing- Flour

mills- Fruit Processing Unit- Organization -Pattern of assistance- Block Capital, Working

Capital, office and Godown Premises- Management and other Assistance from

Government and Other Sources.

4. Cooperative Farming: 1

Need for Cooperative Farming-Features- Types of Cooperative Farming-Problems and

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Prospects.

5. Non- Agricultural Non- Credit Societies: 4

Consumer Cooperatives:

a) Importance and Advantages- Constitution and Management-Essential Conditions

of Success

b) Structure of Consumer Movement- Primary Consumer Stores- Wholesale Stores,

State and National Federations-Constitutions and Working

c) Departmental and Supermarket- Role of Consumer Movement in Stabilization

of Prices

d) Various schemes for Development of Consumer Cooperatives- Public Distribution

Centers.

6. Industrial Cooperatives: 4

a) Industrial Cooperative Societies-Tea Factories- Weavers Societies- Cottage

and Small Scale Industries- Constitutions, function and Working.

b) Pattern of Assistance, Government, Cooperative Banks, Various Statutory Boards

7. Dairy Cooperatives: 5

a) Significance of Milk Cooperatives in the Socio Economic Development of rural

Area- AMUL Pattern.

b) Primary Milk Producers Cooperatives, Milk Unions, state and National Dairy

Cooperative federation- NDDB- constitution, Working and Functioning.

8. Miscellaneous Coopratives

a) Labour Contract and Construction Societies- Fishery Cooperatives- Housing

Cooperatives- Transport Cooperatives-Fertilizer Cooperatives- IFFCO-

KRIBHCO- Rural Electrification Societies- Constitution and Working-

Insurance Cooperatives

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Paper- V: Cooperative Account & Audit

Unit: 1.5

Sessions: 45

S.NO. Topic Sessions

PART- A

Cooperative Accounts (Session 30)

1. Fundamental of Account Keeping- Accounting Concept and Conventions. 1

2. Principles of Book- Keeping and Accountancy- Its Significance. 1

3. Classification of Accounts-Principles of Single/ double Entry System and Cooperative 1

Accounting system- their Relative Usefulness.

4. Accounting Procedure- Book of Original Entry- Journal and its Subdivisions- Rules for 3

Passing Journal Entries- Preparation of Different Types of Cash Book and Day Book

in Cooperative

5. Various types of Ledgers- General Ledger- Posting of Ledgers from Books of Original 1

Entry- Balancing of Ledger.

6. Preparation Bank Reconciliation Statement and Follow up Action. 3

7. Preparation Receipt and Disbursement Statement and Trial Balance Accounting- Errors 3

and their Rectification- Type of Errors-Steps to locate Errors- and their Rectification.

8. Capital and Revenue Expenditure/ Receipts- Distinction Deferred Revenue Expenditure. 1

9. Depreciation- Methods their Application in Cooperatives with Reference to types of 2

Assets.

10. Creation of Reserves- Different Sources and Types, Statutory Reserves, Reserve for bad 2

and Doubtful Debts- Other Reserves And Provisions in Cooperatives- their Investment-

Prudential Norms for Income Recognition- Assets Classification and Provisioning and

Other related Matters.

11. Treatment of Loans and Subsides in Accounts- Managerial and Other Revenue subsides 1

- Capital Subsidy- Treatment in Final Accounts and Balance Sheet.

12. Adjusting and Closing Entries- Preparation of Trading/Manufacturing Accounts, Profit 5

and Loss Accounts, Profit and Loss Appropriation Account, Balance sheet from Trial

Balance/ Receipt and Disbursement statement.

13

13. Concept of Consignment Account, joint-Venture Account,- Branch Account- Their 3

Reconciliation and Incorporation in Head Office Accounts.

14. Special, Features of Maintenance of Accounts of Different Category of Cooperatives- 3

Credit- Non- Credit at Primaries, Central and Apex Level and Special type of

Cooperatives- Books And Registers required to be maintained.

PART- B

Cooperative Audit (Session 15)

1. Audit- Auditing: Definition and Advantages- Objects of Co-operative Audit- Different 1

types of Cooperative Audit-Difference between Cooperative Audit and other Audits.

2. Internal Control: Nature and Objectives of Internal Control- Internal check and Internal 1

Audit internal Control Vis-à-Vis Statutory Audit.

3. Audit Programme, routine checking and Vouching. 2

4. Adjustment Entries, Rectification Entries and Closing Entries. 1

5. Valuation and Verification of Assets- Closing Stock- Including Stock of consignment, 2

Verification of Contingent Liabilities- Estimation of bad and Doubtful assets and

creation of Reserves and Provisions. Prudential Norms- Provisioning for Non-

Performing Assets in Cooperative Banks- Depreciation Critical and Comparative analysis.

6. Examination and Analysis of Manufacturing Accounts, Trading Account, Profit and Los 2

Account and Balance Sheet.

7. Audit Objections- suggestions for Improvement- Reporting of serious objections- pot 1

Rectification of Bonafide Errors-Review of Compliance report of Previous Audit.

8. Administrative Audit- Appraisal of the Performance the Management and employees, 2

Performance Audit, Efficiency Audit- Proprietary audit, Social audit- Cost Audit and

Their Applicability

9. Tax Audit- Conduct, Preparation and Submission of Tax Audit Report under the Income 1

Tax Act

10. Assessment of Audit Fee and Audit Classification. 1

11. Audit of Different Types of Cooperative Institution- Credit and Non Credit Primaries, 1

Central, Apex level and Special Types of Cooperatives.

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Paper- IV: MIS And Computer Application- I

Unit: 1

Sessions: 30

S.NO. Topic Sessions

1. COMPUTER FUNDAMENTALS 5

- Types of Computers

- Role of Computer Components- Memory, Cache

Memory Disc, RAM/ROM etc

- Computer Capabilities

- Peripheral Devices- Input/Output, Secondary

Storage Devices etc

- Need and Role of Computer Language- higher

Level, lower Level

2. Operating Systems 3

- Need and Role of an operating System

- DOS, WINDOWS, WINDOWS-NT, UNIX

3. Computer Networking 5

- Network Concepts

- Concept of INTERNET/INTRANET/EXTRANET

- E- Mail_ SENDING AND RECEIVING MAILS

4. WINDOWS’98 5

- Windows Essentials

- FOLDERS/SHORTCUTS etc.

- Windows Explorer

- haring Resources

- Standard Windows Setting

5. MS-WORD-97 12

- Documents Creation, Saving

- Paste, Find, Replace, Goto

- Different View Options, Adding Toolbar, Header, Footer

- Inset Options, Format Options

- Spell Check, Auto Correct, Mail Merge

- Tabulations

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Paper-VII ; Cost Accounting and Financial Management

Unit: 1.5

Sessions: 45

S.NO. Topic Sessions

PART- A

Cost Accounting (20 Sessions)

1. Meaning, Scope, Objectives, concepts and Utilities of Cost Accounting. 1

2. Relationship and Difference between Financial, cost and Management Accounting. 1

3. Elements of Cost- classification of Cost, cost Sheet Preparation 4

4. Materials, Labor and Overhead- their Related Aspects 2

5. Methods of Costing 4

- Job costing

- Process Costing

- Service Costing, and

-Contract Costing in Cooperatives.

6. Inventory Valuation and Control 2

7. Cost analysis for decision making- Marginal Costing 3

- Cost- Volume Profit analysis, or Break even Analysis

- Pricing Single and Multiple Product

- Capacity Utilization

- Product mix decision

8. Standard Costing- Variance analysis- Causes of Variance- Budget Control 3

PART – B

Financial Management (25 Sessions)

1. Introduction to Financial management 2

- Definition

- Objectives, Scope of financial Management

- Investment, Financing and dividend decision

16

2. Analysis and Interpretation of financial Statements 8

- Meaning

-Advantage

- Limitation

- Different Types of financial Statements

(a) Ratio Analysis

- Objects and Limitations

- Types of Ratios

- Significance of Ratios

- Application of Ratio Analysis in Cooperatives

(b) Funds Flow and Cash Flow Analysis

- Significance and Procedure

- Interpretation of funds flow and cash flow statement

3. Working Capital Management 4

- Concept and need of Working Capital

- Estimating Working Capital

- Optimum level of current assets

- Managing Cash

- Managing accounts receivable

- Managing Inventories

4. Designing the capital structure for cooperatives 2

- Features of an appropriate capital structure and its determinants

- Sources of Capital in Cooperatives

- Cost of capital in Cooperatives

5. Budgets 2

- Preparation of Various budgets

- Cash budget, sales budget

- Production budget- budgetary control

6. Funds management 3

- Significance of funds management in Cooperatives

- Credit appraisal

- Recovery Management

- Managing Term loans- raising of term loans

- Internal financing- compulsory deposit

- Collective and follow up measures

7. Capital Budgeting 2

- Process of capital Budgeting

- Types of Evaluation

8. Reporting to management for financial decisions 2

- Objectives and type of Reporting

17

Paper- VIII- Marketing Management

Unit: 1

Sessions: 30

S.NO. Topic Sessions

1. INTRODUCTION TO CONCEPT OF MARKETING 1

Meaning, Modern and Traditional Concepts-Marketing Mix-Element of

marketing mix.

2. MARKETING FOR COOPERATIVES 1

Features and basic concepts of marketing for cooperatives

3. MARKETING SEGMENTATION- POSITIONING 2

Importance of market segmentation- Bases for Segmentation- Selection

of Segments-Basic Issues Lying in Product Positioning.

4. PRODUCT POLICY AND PLANNING 1

What is a Product- Product-Mix and Product line Decisions- new

Product Decisions- Packing and brand Decisions.

5. PRODUCT LINE CYCLE 1

Distinct stage in PLC- PLC concept as a tool in Marketing strategy.

6. MARKETING STRATEGY

The Meaning and significance of Marketing Strategy – Formulating

the Marketing strategy.

7. MARKETING PLANNING 1

Importance of Marketing Planning, Steps involved in Marketing Planning

8. MARKETING PLAN IMPLEMENTATION 1

Steps, Scope and Technique

9. MARKETING STRATEGY FOR COOPERATIVES 5

Formulating Market Strategy for Cooperatives In different sectors like,

Agril. Produce Marketing, Handloom Products, handicrafts and Cooperative

18

(Service Marketing) etc. – Practices in Agriculture Produce and inputs marketing

- Procurement Grading- Processing- Warehousing- Transportation-Distribution.

10. PRICING 2

Meaning, Pricing Objective, Setting the Price- setting Price Objectives- Pricing

Methods etc.

11. MARKETING INFORMATION SYSTEMS- MARKETING RESEARCH 1

Meaning, Purpose and cope of Marketing Research- Steps Involved in

Marketing Research- marketing Research in India Problems etc.

12. MARKETING RESEARCH 1

Needs and Practices in Cooperatives.

13. DISTRIBUTION AND ITS STRATEGY 3

Introduction- Channels of Distribution- Planning and Designing the

Distribution channel, steps involved in Developing the Channel Design-

Selecting an Appropriate Channel.

14. PROMOTION 3

Introduction- Decisions in Promotional Mix- Advertising Decision- Sales

Promotion Strategy- Publicity and Sales Promotion- After Sales Service.

15. BUYER BEHAVIOR 1

Studying Buyer Behavior & Basic Requirement- Factors

Influencing Buyer Behavior- Buying Habits- The Buying Process

16. EXPORT MARKETING 3

Concepts and Procedures- Opportunities for Cooperative.

17. INTEGRATED MARKETING 1

18. REVIEW 1

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Paper- IX- Allied Laws

Unit : 1

Sessions : 30

S.NO. Topic Sessions

1. Constitution of India- Provisions relating to various writs- its application to cooperative 2

societies.

2. Indian Contract Act- essential elements of a valid agreement- void and voidable 4

contract- enforcement and branch of contract-Appropriation of payments- contract of

agency- bailment and pledge- contract of guarantee and indemnity.

3. Sales of good Act- Sale and agreement to sale – condition and warranty- doctrine of 2

caveat emptor- Breach of contract of sale- Rights of an unpaid seller.

4. Salient features of income Tax act and Sales Tax Act- exemption to cooperatives- filling 2

of returns

5. Transfer of Property Act- sale, mortgage and charge- various type of mortgages- 2

doctrine and clog-on-redemption.

6. Indian evidence Act- Facts in issue and relevant facts- oral and documentary evidence- 2

admissibility of evidence- Rules of estoppels- examination ofwitness, cross examination

and re-examination.

7. Civil Procedure code- Res-subjudice and resjudicata- execution of orders- properties 1

not liable for attachment (sec.60)

8. Indian Penal Code-theft, misappropriation of property, criminal breach of trust- forgery 2

and tampering of records.

9. Criminal Procedure Code- F.I.R.- complaint case- Cognizable and non-cognizable 1

offences

10. Indian Limitation Act- salient features- calculation of limitation period and its extension. 1

11. Consumer Protection Act- definition of consumer and procedure for redressal of 2

consumer grievances at Dist., State and National Consumer Commission and

enforcement of orders/ awards.

12. Salient features of Agriculture Produce Market Act- regulation of markets. 1

13. Salient features of shop and establishment Act- essential 2

commodities Act- Standards weights and measures Act.

14. Service Laws- Government Servants Conduct Rule- state Civil service classification, 3

control and appeal rules relating to departmental proceedings/ domestic inquiry.

15. Salient features of minimum wages Act, Bonus Act, Industrial dispute Act, Gratuity 3

Act, Provident Fund Act, and Factories Act.

20

Paper – X- Organizational Behavior and Communication

Unit : 1

Sessions: 30

S.NO. Topic Session

PART- A

Organizational Behavior (Session 15)

1. Nature and Scope- Approaches to Organizational Behavior- Behavioral issues of 1

attitudes aspirations of employees members.

2. Individual and Organization- Individual as a unit and sub- system- basic assumptions 3

about individuals and work behavior- issues of individual ability and organizational

influences on work performance and job performance- individual and organization-

interaction, psychological contract – expectations and demands- areas of conflict etc.

3. Motivation- nature and process- theories of motivation, Maslow- Horzbag- Mogregor 2

and Hawthrone experiment- motivation of Employees productivity

4. Inter personal relationship in a organization- three dimensions- FIRO.B- Dyad 2

5. Groups and Group Dynamics- Formation of formal and informal groups- Group process 1

and decision making- Group effectiveness-stages of group development.

6. Management of conflict- Organizational conflicts- inter group conflicts management- 1

building trust- conflict between different groups in cooperative organization.

7. Transactional analysis introduction- Structural Analysis- Ego States- transactions. 2

8. Leadership- concept of managerial leadership type- qualities of leadership- leadership 1

effectiveness- leadership in cooperative organizations- development of leadership qualities.

9. Management of stress and time management – physiology and physiology stress- 2

time management- case analysis.

21

PART – B

Communication (Sessions 15)

10. Dimensions of Human Communications, Channel of Communication, Communication 2

Strategy, Barriers and Gateway in Communication, Situational learning.

11. Oral Communication- Listening Exercise- Two ways communication- Written 2

Communication.

12. Proposal and Report- Ways of Written- oral, verbal and non- verbal communication- 3

preparation of proposals and reports, structure of presentation basic content of

presentation for decision making.

13. Committee Dynamics- preparation of agenda for meeting, conducting meeting, writing 2

proceeding to convey decision taken in meeting.

14. Interview- Structure of interview situation- Interviewer, Interviewees, Inter- personal 2

situation and interaction with oral- verbal and non-Verbal communication.

15. Negotiation- Demonstration by presenting concept of negotiation, scope of negotiation 2

in cooperative organization ( verbal and non-verbal).

16. Individual assignment work and presentation by participants and assessment by teacher. 2

22

Paper- XI : Human Resource Management and Industrial Relations

(HRM & IR)

Unit : 1

Sessions : 30

S.NO. Topic Sessions

1. HRM -NATURE AND FUNCTION 2

Key role of human resource; personal policy, pre-requisites Of HRM; objectives

of organization, employees and personnel function; system approach in personnel

function.

2. MANPOWER PLANNING - I 2

Manpower Inventory: job and appraisal of data, role analysis; job and role

description etc.

3. MANPOWER PLANNING – II 2

Business Plan (LRP & SRP) vis-à-vis MPP, Turnover ratio, stability index.

Forecasting period assessment of personnel to be recruited and preparation of MPP.

4. RECRUITMENT AND SELECTION 2

Recruitment policy; job specification; sources for supply of manpower; process

of recruitment.

5. TRAINING AND DEVELOPMENT – I 2

Needs and Dimensions of Personnel Development- blocks to development;

self- development initiative and process etc.

6. TRAINING AND DEVELOPMENT – II 2

Identification of training needs, formulation of training plan, Methods of

training- Cooperative Training facilities.

7. CAREER DEVELOPMENT AND PROMOTIONS 2

Career path- promotion and transfer policy; cadre system open And close,

career development planning.

8. EMPLOYEE COMPENSATION SYSTEM (ECS- I) 2

Compensation policy; basis for fixation of compensation (salary/Wages),

legal provisions, job evaluation.

23

9. EMPLOYEE COMPENSATION SYSTEM (ECS- II) 2

Developing skills for evaluating different methods of compensation And selection

of appropriate packages for a given job; Payment By time or by result incentive

plan- individual/ group sharing Fringe benefits; fair pay and parity according

to level.

10. EMPLOYEE PRODUCTIVITY 2

Factor and tools of Productivity, productivity technique etc.

11. PERFORMANCE APPRAISAL 2

Purpose of Performance Appraisal, its ole in development of personnel performance

measures etc. Appraisal by superior, peers, subordinates, self-appraisal,

multiple rating result oriented appraisal, problems in appraisal.

12. DISCIPLINE AND DISCIPLINARY ACTION 2

Concept of Discipline:

Organizational Disciplinary Code: Problems of Discipline; counseling; guideline

for administering discipline; Formal approach to discipline, requirements,

I.D.Act/I.R.Act, Rules and Procedures of disciplinary action and their application.

13. INDUSTRIAL RELATIONS AND TRADE UNIONS 2

I.R. need, I.R. policy and system approach, problems of I.R. and work rules.

Indian situation, I.R. in the cooperative Organizations- special problems, I.R.

and the rule of Trade Union and the management. Trade unions in India-

their Philosophies& strategies.

14. EMPLOYEE PARTICIPATION IN MANAGEMENT AND 2

NEGOTIATING WITH TRADE UNIONS

Trade Union- management relations, Employee Participation need, mode, joint

works committee, purposeful Effective union- management negations.

15. REVIEW AND INTEGRATION 2

Focus on system approach- operational measures and steps.

24

PAPER –XII; STATISTICS, RESEARCH METHODOLOGY & PROJECT

MANAGEMENT

Unit : 1

Sessions : 30

S.NO. Topic Sessions

1. Nature and statistical data- Meaning and definition- Importance of statistics. 1

2. Classification, Tabulation and Interpretation- ratio, percentages and Indices- Cross 3

Section Data Grouped and Ungrouped Data.

3. Presentation of Data- diagrams- chart and graphs. 1

4. Measures of Central Tendencies. 1

5. Index Number. 1

6. Measures of Dispersion. 1

7. Forecasting and Time Series Analysis. 2

8. Research Design. 1

9. Sources and Collection of Data-Deigning Questionnaires-Interpreting Results-Sampling. 2

10. Preparation pf a search Report and evaluation of a Project Report. 2

PART - B

1. Project Concept-identification-Formulation-Market, Financial and cost Benefit Analysis. 4

2. Appraisal and Funding of Projects. 2

3. Project Implementation Stages. 2

4. PERT (Programme Evaluation and Review Technique) & CPM Critical Path Method) 2

5. Preparation of Project Report. 1

6. Project Evaluation. 1

25

Paper – XIII : MIS and Computer Application- II

Unit : 1

Sessions : 30

S.NO. Topic Session

1. MANAGEMENT INFORMATION SYSTEM (MIS) 5

- MIS concepts

- Characteristics of MIS

- Information requirement at various levels

- Transaction Processing System (TPS)

- Decision Support System (DSS)

- Computer Based MIS – Advantages

- Processing Cooperatives – Sugar, Dairy, Spinning etc.

- Service Cooperatives – Banks

- Cases on MIS

2. MS – EXCEL’97 10

- Creation of Workbook

- Auto fill Facility

- Find , Replace , Goto

- Inserting Built-in-functions, charts, Pictures

- Formatting Facility

3. MS- ACCESS’ 97 15

- Database Concepts

- Creating New Database

- Different Views of list

- Setting Properties of Database

- Adding Toolbars

- Different Insert Options

- spell check and Auto Correct

- Concept of Relationship

- Integrating the documents, worksheet and databases.