UNIVERSITY OF MADRAS

B.Com (CO-OPERATION)
(w.e.f.2008-09)

FIRST SEMESTER

Max .MARKS

Credits
Subjects

Hours
Ext. Int Total

Ins.
Part – I Language Paper – I 3 4 75 25 100
Part – II English Paper – I 3 4 75 25 100
Part III
Core Paper –I Theory and Development of Co-operation 4 6 75 25 100

Core Paper – II Business Organisation 4 6 75 25 100

Allied Paper – I Economics Analysis 5 6 75 25 100
Part – IV Basic Tamil/Adv.Tamil/NME 2 2 75 25 100
Soft skills -I 3 2 50 50 100

SECOND SEMESTER

Max. MARKS
Credits

Subjects
Hours

Ext. Int. Total

Ins.

Part – I:Language – Paper – II 3 4 75 25 100

Part – II: English - Paper – II 3 4 75 25 100
Part III
Core Paper –III Co-operative Finance and Banking 4 6 75 25 100
Core Paper – IV General and Co-operative Accounts 4 6 75 25 100

Allied Paper – II 5 6 75 25 100

Rural Development in India
Part – IV: Basic Tamil/Adv. Tamil/NME 2 2 75 25 100
Soft skills-II 3 2 50 50 100
 THIRD SEMESTER
Max. Marks

Inst. Hrs

Credits
Course
Subjects
components Ext. Int. Total
Marks Marks
Part – I Language Paper III 4 3 75 25 100
Part – II English Paper – III 4 3 75 25 100
Core Paper – V – Producers’ Co-
operatives 6 4 75 25 100
Part – III Core Paper – VI – Management 6 4 75 25 100
Accounting for Co-operatives
Allied Paper III – Elements of
6 5 75 25 100
Statistics and Research Methods
Examination conducted in IV
Environmental Studies 2
sem
Part – IV Soft skill III 2 3 50 50 100

FOURTH SEMESTER

Max. Marks
Course
Inst. Hrs

Subjects
Credits
components
Ext. Int. Total
Marks Marks
Part – I Language Paper IV 4 3 75 25 100
Part – II English Paper – IV 4 3 75 25 100
Core Paper – VII – Trading and
6 4 75 25 100
Services Co-operatives
Core Paper VIII – Principles of
Part – III 6 4 75 25 100
Management
Allied Paper – IV – Computer
6 5 75 25 100
Applications to Co-operatives
Part – IV . Soft skill IV 2 3 50 50 100
Environmental Studies 2 2 75 25 100
 FIFTH SEMESTER

Max. Marks

Inst. Hrs

Credits
Course
Subjects
components Ext. Int. Total
Marks Marks
Core Paper IX – General and Co-
6 4 75 25 100
operative Audit
Core Paper X – Co-operative Law 6 4 75 25 100
Part – III Core Paper – XI – Banking Theory,
6 4 75 25 100
Law and Practice
Core Paper – XII – Co-operative
6 4 75 25 100
Management and Administration
Project / Core Paper – XIII – Practical Training –
5 5
Electives* Phase I (Institutional visit)
Part – IV
. Value Education 1 2 75 23 100
* Details of training and examination explained in the syllabus

SIXTH SEMESTER

Max. Marks
Inst. Hrs

Course
Credits
Subjects Ext. Int. Total
components
Mark Marks
s
Core Paper – XIV – Business Laws for
6 4 75 25 100
Co-operatives
Core Paper XV – Principles of
6 4 75 25 100
Marketing
Part – III
Core Paper XVI – Co-operative
6 4 75 25 100
Entrepreneurship Development
Core Paper XVII – Co-operative
Business Communication and 6 4 75 25 100
Management Information system
Project / Core Paper XVIII – Practical Training
5 6 100
Electives* – Phase – II (Internship Training)
Part – V Extension Activities 1 1
* Details of training and examination explained in the syllabus

A.C.F.2009
 BACHELOR OF COMMERCE (CO-OPERATION)

SYLLABUS

FIRST SEMESTER

CORE PAPER – I: THEORY AND DEVELOPMENT OF CO-OPERATION

Unit – 1: Definition, meaning and characteristics of Co-operation –

Benefits of Co-operation: Eonomic, Social and Moral –
Evolution of Co-operative Principles:
Rochdale Principles, ICA 1937, ICA 1966 and ICA 1995
Principles –Analysis of the reformulated 1995 Principles.

Unit – 2: Co-operation and other forms of Economic Organizations: Co-

operation and Joint Stock Company, Partnership Firm, Trade Union
and Self-help Groups.

Co-operation and other forms of Economic Systems: Capitalism and

co-operation, Co-operation as a balancing sector.

Unit - 3: History of Co-operative Movement in Foreign Countries – Consumers

Co-operatives in England, Credit Co-operative Movement in Germany,
Dairy Co-operatives in Denmark.

Contributions of Rochdale Pioneers, Robert Given, DR. William King

and Charless Fourier to Co-operative thought.

Unit – 4: History of Co-operative Movement in India. Genesis of Co-operative

Movement in India – Post Independence Era –Different Committees
and Commissions: All India Rural Credit Survey Committee, Metha
Committee, Miridha Committee, All India Rural Credit Review
Committee, Date Commission, ACR Committee, Vaidyanathan
Committee etc.

Unit – 5: Co-operative Education and Training – Need and Importance –

Arrangement for Co-operative Education and Training in India at
different levels – Role of promotional Agencies – NCUI, ICA. .

Books Recommended:

1. Fundamentals of Co-operation - Dr.O.R.Krishnaswami

2. Theory of Co-operation - Dr.V.Kulandaisamy

3. Theory, History and Practice of
Co-operation - R.D.Bedi
4. Principles, problems and practice
of Co-operation - Dr. T.N.Hajela

5. Co-operation in India - Dr.B.S. Mathur

6. History of Co-operative thought - Dr. John Winfred &

Dr.V.Kulandaisamy.

7. Co-operation in India - Dr. Madhan.

 CORE PAPER – II: BUSINESS ORGANISATION

Unit – 1: Meaning and definition of business – essential characteristics of

business – types of business – nature and scope of business –
objectives of modern business – essentials of a successful business –
meaning of business organization – characteristics of a ideal form of
business organization.

Unit – 2: Forms of Business Organizations – Sole Trader, Partnership Firm,

Joint Hindu Family Firm, Joint Stock Companies, Co-operative
Undertakings, Public Utilities, Public Enterprises.

Unit - 3: Capital raising for corporate sector – need and importance – methods
of raising finance – issue of shares, debentures – assistance from
industrial financial institutions – borrowings from banks –Stock
Exchange – functions – methods of trading.

Unit – 4: Business Combination: Meaning, objects, causes, types and forms of

combination – combination in India – Control of combination –
Rationalisation.

Unit – 5: Business Environment – meaning, significance, elements of business

environment – (Political, economic, social and legal environments)
Factors influencing location of industry, size of business units,
optimum firm & industrial estates.

Books Recommended:

1. Modern Business Organization and

Management. - S.A.Sherikar, S.A.

2. Business Organization and Management - Bhushan Y.K.

3. Principles of Business Organization

and Management - Reddy. P.N. and
Gulshan. S.S.

4. A Text Book of Business Organization - Vinayagam and

Vasudevan. V.

ALLIED PAPER – I: ECONOMIC ANALYSIS:

Unit – 1: The nature and scope of Economic 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 Exasticity of
demand.

Unit – 2: 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
Revenue.
Unit – 3: Market Structure – Equilibrium of the firm and industry, Pricing under
perfect competition and under monopoly – price discrimination –
pricing under monopolistic competition – Duopoly and Oligapoly.

Unit – 4: Factor, pricing, marginal productivity theory – Rent Quasirent Interst

theory – Profit theory.

Unit – 5: National Income – National Product and National Income – per Capital
Income problem –Economic Welfare.

Nature and principles of Public Finance, Public Expenditure and

Indirect Taxes.

Books Recommended:

1. Principles of Economics - M.L. Seth

2. Principles of Economics - K.P.M. Sundaram & M.V.Vaish.

3. Money, Banking, International

Trade & Public Finance - M.L. Seth,
Lakshmi Narain Agarwal.
 SECOND SEMESTER

CORE PAPER – III: CO-OPRATIVE FINANCE AND BANKING

Unit – 1: Co-operative Credit – Evaluation and structure of Co-operative Credit

Movement in India – Rural and Urban – Agricultural and non-
agricultural –RRB, Commercial Banks, RBI, NABARD.

Unit – 2: Primary Agricultural Co-operative Banks : Constitution and

Management, Size, Functions – Crop Loan System – meaning,
features, procedures, problems – over dues – remedies – Development
Action Plan.

Unit – 3: District Central Co-operative Banks – Origin – Constitution –

Management Structure – Resource Mobilization – Lending –
Functions. State Co-operative Banks – Origin –Constitution –
Management Structure – Resource mobilization –Funds Managements
– Functions. National Federation of State Co-operative Banks
(NAFSCORS).

Unit – 4: Long Term Credit: Nature and features of Long term credit – Need for
separate Agency – Primary Agricultural and Rural Development Banks
– Organizational Pattern, Sources of Finance – Loan Sanctioning
Procedures –Recovery Management –State Agricultural and Rural
Development Bank- Objectives, constitution, raising of funds – issue
of various debentures – functions.

Unit – 5: Non-Agricultural Co-operative Credit, Constitution, Objectives,

functions and management of urban Co-operative Banks – Provisions
of the Banking Regulations Act as applicable to co-operative Banks.

Books Recommended:

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

2. Co-operative Banking in India - Chouby. V.N.
3. Co-operative Banking in India - Nakkiran, S &
John Winfred

4. Agricultural Finance and Rural Banking Nakkiran S.

5. I Farm Credit and Co-operative India - Naidu. V.T.
6. Management in Agricultural Finance - Nain. S.C.
7. Agricultural Finance Progressive
Co-operation, Bombay. - Kathuria. G.
8. Crop. Insurance in India - Rustagi, N.K.
CORE PAPER – IV: GENERAL AND CO-OPERATIVE ACCOUNTS

Unit -1: Book Keeping – Objects – double entry – Journal –Subsidiary records
– Ledger Postings and balancing – Bank Reconciliation Statement.

Unit – 2: Trial Balance – Preparation – Errors disclosed and not disclosed by

trial balance – rectification of errors – suspense account.

Unit – 3: Preparation of Final Accounting – Trading Account, Profit and Loss

Account and Balance Sheet – Fundamentals of Co-operative Accounts
– difference between Co-operatrive accounts and double entry system
– different types of day books – posting them into ledgers – different
types of ledgers in co-operatives – reconciliation of special ledger with
general ledger balance.

Unit – 4: Preparation of Final Accounts in Co-operative Societies.

Unit – 5: Book Profit Vs. Divisible Profit – distribution of net profits –

Provision in the Act and Bylaws.

Books Recommended:

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

2. Treatise on Co-operative Account - P. Manickavasagam

3. Double Entry Book-keeping - J.R. Batliboi

 ALLIED PAPER – II: RURAL DEVELOPMENT IN INDIA

Unit – 1: Rural Development: Concept, Objectives, Principles and Scope –

Features of rural economy – Earlier experiments in India – Gurgaon
experiment, Baroda experiment, Firkha Development Scheme, Etawa
Project, Nilokheri experiment.

Unit – 2: Poverty: Concept, Dimensions, Causes and Consequences – Poverty

alleviations programme – IRDP, JRY, TTRYSEM, DWCRA, SCISY,
Housing programmes, Water Shed Programme – DDP, DPAP, NSAP,
SGSY, EAS, PMGSY, CRSP, NREGO ETC.

Unit -3: Administration of Rural Development: Central Level, State level,

local level – Panchayat Raj System in India – Features of 73rd
amendment – Structure and Functions of Panchayati.

Unit – 4: Role of NGOs in Rural Development: Feature – Problems faced – Self

Help Groups in rural development – formalities, Management,
sustainability – NIRD, SIPD, CAPART, DARDA, Social Welfare
Board.

Unit – 5: People’s Participation in Rural Development: Meaning, Importance,

types, techniques-constraints (Internal and External) – suggestions –
Employment-Meaning and dimensions – Rural Development
programme to promote women empowerment.

Books Recommended:
1. Chatterjee. S.K., Development Administration, New Delhi,
Surjeet Publications.

2. Dwivedi O.P., Development Administration from under development to

sustainable development, St. Martines Press, New York, 1994.

3. Venkatareddy, Rural Development in India, Himalaya

Publication, 1989.

4. Y. Suresh Redy, A. Reddappa Reddy, Co-operative and Rural

Development, Ammol Publications Pvt.Ltd. 1997.

5. Dr. I. Satya Sundaram, Rural Development, Himalaya Publications.

 B.Com., - Degree course in Co-operation

------------------------------------------------------------------------------------------------------------
I Semester II Semester
Non-major Elective subject chosen by Non-major elective subject chosen
the candidate by the candidate
------------------------------------------------------------------------------------------------------------

1. Micro – finance 1. Salesmanship

2. Health care – fundamentals 2. Fundamentals of insurance

3. Basics of Investment 3. Basis of service management

4. Fundamentals of Advertisement 4.Fundamentals of Computer

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

SEMESTER – I

I MICRO FINANCE

Unit – I Micro – finance – meaning, definition, need and importance –

Genesis and evolution of Micro finance – contribution of Mohammed
Yunus’s Grameen Bank 1976 – its features – factors for the success

Unit – II Principles and objectives of Micro finance – Micro finance as an

Instrument of poverty Alleviation Micro finance models

Unit – III Micro finance & Self Help Groups – Emergence of Self Help Groups –
Characteristics – membership structure – Types of Self Help Groups

Unit – IV Types of financing agencies giving Micro finance – procedure for

Micro finance – Laws governing Micro finance

Unit – V Role of NABARD, National Federation of SC & ST Finance Development

Corporation (NSFDC), National Minorities Finance Corporation
(NMDFC) National Backward Class Finance Development Corporation
(NBCFDC) in Micro Finance – problems and prospects

2. HEALTH CARE - FUNDAMENTALS

Unit – I Concept of health – meaning and definition – Factors influencing health –

Biological environmental, Socio-cultural factors – Health hazards of
Modern age – pollution of various kinds – measures to control.

Unit – II Food and Nutrition – Factors affecting nutritional status of an individual –

Various kinds of foods and their nutrients – classification of nutrients &
their functions – kinds of diseases due to malnutrition – Balanced Diet

Unit – III Communicable Diseases – Spread through air small pox, chicken pox,
Measles,Diptheria Tuberculosis – Diseases spread through water and
Food – cholera, dysentery, typhoid Round worm diseases – Diseases
spread through insects and animals – malaria, Filariasis, Dengue,
rabies – diseases spread through contacts – Leprosy, Scabies, Gonorrhoe
and Syphilllies, Tetanus, Hookworm diseases – measures for prevention.
Unit – IV Non-communicable diseases – Dental carries diabetes, heart diseases
Cancer – knowledge of the signs of the diseases – preventive measures.

Unit – V (a) Safety & First Aid – General principles of First Aid – Animal bites,
Bruises, choking, drowning foreign bodies in eyes, fainting fractures,
heat strok, heart attack, poinoning, snake bite, shock – first Aid kit

(b) Health services in Rural and urban areas voluntary Agencies in health
care – International organization – WHO, UNICEF, FAO.

3. BASICS OF INVESTMENT

Unit – I Meaning and definitions of investment – Importance of investment –

Advantages of investment

Unit – II Principles of investment – Investment information – types of investment

information sources of investment information

Unit – III Mutual funds and savings schemes – Meaning and importance of mutual
Funds – Types of mutual funds – Advantages of mutual funds – various
kinds of savings schemes of banks, post offices, companies and insurance
corporations.

Unit – IV Share market – stock exchange functions – stock broker – his functions

Unit – V Share market – Primary and Secondary market operations – investment

in Land and building – precautions to be taken.

4. FUNDAMENTALS OF ADVERTISEMENT

Unit – I Meaning and definition of advertising – Need and importance of

advertising Benefits of advertising.

Unit – II Objectives of advertising, functions of advertising, kinds of advertising

Unit – III Advertisement copy – meaning – characteristics – Advertising layout –

Qualities and functions – budget allocation.

Unit – IV Media of advertisement – Types Selection – Planning of advertisement

Campaign.

Unit – V Advertising Agencies – their organization Need, utility and co-ordination

with client – selection of advertising agency – Agency compensation
 II SEMESTER

1. SALESMANSHIP

Unit – I Salesmanship – meaning and definitions – essentials of salesmanship –

Benefits of salesmanship.

Unit – II Personal selling – meaning and definitions – characteristics of personal

Selling – factors to be considered before undertaking personal selling.

Unit – III Salesman – Meaning and Definitions – his functions – his qualities –
Duties and responsibilities – types of salesman.

Unit – IV Selection & Training of salesmen various stages of recruitment –

Selection procedure – Designing of training programme

Unit – V Remuneration to salesmen – essentials of good remuneration scheme

Kinds of compensation – Bonus to salesmen – control – pre-requisites
for supervision & control – methods of control – Sales performance –
factors determining sales performance.

2. INSURANCE

Unit – I Insurance – meaning, definition – Evolution of insurance –

Advantages of insurance – various needs of insurance

Unit – II Life Insurance – Types of Life Insurance products – Insurance documents

Revival, assignment & surrender and nomination of policy

Unit – III Premium, policy claims – Maturity claims, survival benefits,

Death claims – procedure for claims

Unit – IV General Insurance Business – Fire Insurance – Motor Insurance –

Marine Insurance – Health Insurance policies – Insurance Agent –
Functions

Unit – V Miscellaneous Insurance – personal accident insurance – Rural

Insurance Scheme – Cattle insurance – crop insurance –
Poultry insurance

3. BASICS OF SERVICES MANAGEMENT

Unit – I Services – Meaning – Growth of services sector, role of services

in the economy, characteristics

Unit – II Services classification – Basis of classification – ultimate user –

Service options, customer involvement in service processes –
Managing relationship – building loyalty

Unit – III Toursing – nature & significance, tourism marketing mix – Travel
Services – Travel agencies organizations, tour operators,
measuring services.
Unit – IV Hotel industry – evolution, concept classification, Marketing Mix of
Hospitality

Unit – V Health care services – Hospital development – facilities – medical

transcription – pharmacy – courier service – Telecom – Education &
Training service.

4. FUNDAMENTALS OF COMPUTER

Unit – I Hardware : Monitor, Keyboard, Mouse, CPU,CD/DVD Rom drive

Unit - II Operating System : Windows XP

Unit – III Features of Microsoft Word – Mail merge

Unit - IV Features of Microsoft word – Word Art

Unit - V Animation feature of Microsoft Power Point

---------------
 THIRD SEMESTER

CORE PAPER – V: PRODUCERS’ CO-OPERATIVES

Unit – I

Producers’ Co-operatives – significance – Constitution and working of sugar co-operatives,

co-operative spinning mills – tea factories – problems and suggestions.

Unit – 2

Co-operative processing societies – Need and importance – Factors needed to organize them
– Working of various types of processing societies, fruit processing societies – role of NCDC
– Role of warehousing

Unit – 3

Industrial Co-operatives – Origin importance and development and types of industrial co-
operatives – assistance from Govt. & other bodies – Problems – Handloom Weavers
Cooperatives – constitution and working of Primary and apex societies.

Unit – 4

Dairy Co-operatives – Place of dairying in the Indian National economy – Origin and growth
of dairy co-operatives – structure constitution and working of dairy cooperatives in India –
Amul pattern – pattern – operation Flood schemes – National Dairy Development Boards.

Unit – 5

Other co-operatives – Co-operative Farming societies – Fisheries Co-operatives – Poultry and

sheep Breeding societies.

Books Recommended:

1. Bedi R.D. – Theory, History and Practice of Co-operation

2. Mathur. B.S. – Co-operation in India
3. Hajela – T.N. Principles, problems and Practice of co-operation
4. Kulandaisamy. V – Co-operative Dairying in India
 CORE PAPER VI : MANAGEMENT ACCOUNTING FOR CO-OPERATIVES

Unit – I

Principles of Management Accounting : Origin, Definition, objectives, functions, scope and

limitations – Principles of Management Accounting – Management Accounting Vs Financial
Accounting – Management Accounting Vs. Cost Accounting – The Management Accountant
– Functions of Management Accountant.

Unit – 2

Analysis and interpretation of financial Statements – Meaning and types of financial

statement – format of income statement and Balance Sheet – Financial statement Analysis –
tools of financial statement analysis.

Unit – 3

Accounting Ratio: Meaning, Advantage and limitations of ratio analysis – computations of

different categories of ratio – concepts of fund flow, cash flow and their uses.

Unit – 4

Budgetary control : Meaning of budget, budgeting and budgetary control – objectives

advantages and limitations of budgetary control – types of budgets – preparation of budgets:
Sales, Production, Purchase, Cash Master Budget, Fixed and Flexible Budget.

Unit – 5

Management Accounting practices to different types of Co-operatives – Marginal Costing

and Break Even Analysis.

BOOKS RECOMMENDED

1. Dasgupta. P : Students in Cost Accounting

2. Khan. M.Y. & Jain. P.K : Management Accounting
3. Maheshwari. S.N. : Principles of Management Accounting
4. Jawahar Lal : Cost Accounting
 ALLIED III : ELEMENTS OF STATISTICS AND RESEARCH METHODS

Unit – I

Definition of Statistics – Characteristics – uses – Limitations – collection of data – Primary,

Secondary data – classification and tabulation of data frequency distribution – Diagrams and
graphs.

Unit – 2

Measures of central Tendency: Meaning, Objectives, requests of a good average – Types of

averages: Arithmetic Mean, Median, Mode, relationship among averages – Limitations
Dispersion : Meaning, Characteristics, absolute and Relative measures – Range, Quartile
deviation, Mean deviation, Standard deviation, Co-efficient of variation.

Unit – 3

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 – 4

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, x2 Test.

Unit – 5

Research : Meaning and Definition – 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.

REFERENCE 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
 FOURTH SEMESTER

CORE PAPER – VII – TRADING AND SERVICE CO-OPERATIVES

Unit – 1

Co-operative Marketing – features agricultural commodities – Defects in the Marketing

practices of agricultural commodities in India – Origin and growth of co-operative marketing
in India – Primary Co-operative marketing societies – organizational structure, constitutional
and working – methods of marketing practices – Regulated markets – advantages, functions –
Differences between primary cooperative marketing societies and regulated markets.

Unit – 2

District / State Cooperative Marketing societies – NAFED – their constitution and working
Finance for cooperative marketing – need and importance- sources of finance for cooperative
marketing societies – storage and ware housing – need and importance – State and central
warehousing corporations NCDC – problems of cooperative marketing and suggestions-
Dantwala Committee on Cooperative Marketing.

Unit – 3

Consumer Cooperatives in India – Importance origin and growth – structure of consumer

cooperatives – Working of primary, District and State consumer cooperatives – Supermarkets
– purchase policy, price policy & personal policy – Double compartmental system – Role o
consumers cooperatives in PDS – working of NCCF.

Unit – 4

Housing cooperatives – importance, origin constitution – types of housing cooperatives –

working of primary and state Housing cooperatives.

Unit – 5

Cooperatives in the service sector – cooperatives Hospitals – medical practioners,

cooperatives societies – Educational services – labour contract societies Lift irrigation
societies – Rural Electrification societies.

BOOKS RECOMMENDED
1. Mathur B.S. – Cooperation Marketing in India
2. Redy T.S. & Hampanna. M – Essays on Consumer co-operatives
3. Kamat G.S. – Managing Cooperatives Marketing
4. Kulkarni K.R. – Agricultural Marketing in India
5. Bedy R.D. – History, Theory and Practice of Co-operation
6. Hajela T.N. – Principles, Problems and Practices of Co-operation
 CORE PAPER – VIII – PRINCIPLES OF MANAGEMENT

Unit – 1

Meaning and definition of Management – Nature of Management – Importance of

Management – Differences between Management and Administration – Management a
science or an art, management as a profession – Evolution of Management thought –
Different approaches to the study of Management – Contributions to management Thought –
Henry Fayol, Taylor, Elton Mayo, Marry Parke Follet, Peter Drucket, Functions of
Management.

Unit – 2

Planning – Nature and characteristics of Planning – Advantages and elements of planning –

steps in planning – Types of planning – obstacles to planning – requirements of an effective
planning – Forecasting – importance and elements of forecasting – Techniques of forecasting
– Decision making – importance process of decision making – Mel Tools of decision making.

Unit – 3

Organising – Importance – Process of organization – principles of organization – Formal and

informal organization chart – Committee organization – Types of committees – Merits and
Demerits of committee organization – span of Management – Departmentation – Authority –
Delegation – Centralisatiion and decentralization – Line and staff authority.

Unit – 4

Staffing – principles – process of staffing assessment of managerial manpower – manpower

planning – recruitment and selection training – performance appraisal management
development Directing – principles – methods – motivation – morale – leadership – Types of
leadership – functions and qualities of leadership – leadership style – communication
methods and types of communication – Barriers to communication – Achieving effective
communication – communication media.

Unit – 5

Co-ordination – Nature and need – Types of co-ordination – problems of co-ordination –

Achieving effective co-ordination – control: Importance of control – process of control –
performance of standards – Evaluation of performance Remedial action – Budgetary and
Non-budgetary control techniques.

Books Recommended

1. Sherleher – Modern Business Organisation and Management

2. Bushan. Y.K. – Fundamentals of Business Organisation and Management
3. Peter F Drucker – Management Tasks and responsibilities
4. Heinz Welhrich & Harold Koontz – Management – A global perspective
 ALLIED – IV – COMPUTER APPLICATIONS TO CO-OPERATIVES

Unit – 1

Understanding the Computers – Importance of Computers – History of Computers- Types of

Computers – History of Computers – Types of Computers – Computing concepts – Input
devices – processing unit – outputs devices External storage devices – Driving the computer;
the soft W – Programming Languages – Common high level language – program Execution
Modes – Interactive – Using the Computers.

Unit – 2

Problem solving – algorithm – flow charts – branching – looping – the connector – hints for
low charting – writing algorithm and drawing flow charts for the following : (a) Membership
Admission (b) Net Profit distribution (c) Preparation of Act (d) Preparation of Drawal
Application (e) Finding Arithmetic Mean, Standard Deviation and Co-efficient of Co-
relation.

Unit – 3

BASIC character act – constant and variable – naming and variables – LET, INPUT, READ,
DATA and RESTORE statement – arithmetic operators – arithmetic expressions- hierarchy
of operations relational expression – logical operators – print control – PRINT with comma
semicolon, TAB and PRINT USING.

Unit – 4

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 – 5

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 co-relation
6. Co-operative Accounting by using computers at Primary, Central and Apex Level
co-operative Institutions

BOOKS RECOMMENDED

Programming in BASIC : Balagurusamy, E. Tata McGrew Hill Publishing Company Ltd.,

New Delhi (1991), Chapte4rs: 1,2,4,5,6,7

Programming with BASIC: Gottfored, Schaum s Outline Series. Tata McGraw Hill
Publishing Company Singapore (1990)
 FIFTH SEMESTER

CORE PAPER – IX : GENERAL AND CO-OPERATIVE AUDIT

Unit – 1

General Principles – Audit – its origin – definition – objects – advantages Nature and scope
of audit – various kinds of audit – audit programes rights, duties and responsibilities of
auditor.

Commencement of Audit: Audit programme – routine checking of vouching and its meaning
– vouching of each transactions – importance of routine checking

Unit – 2

Verification and valuation of assets and liabilities: meaning of verification – mode of

valuation various assets and liabilities – depreciation – definition – objects method, auditors
duty – reserve: Meaning – definition- various reserves – audit of final accounts : Profits and
loss account – balance sheet – relationship between them.

Unit – 3

Company audit – appointment and removal of Auditors – Rights and duties of company
auditors – Liabilities – Audit of Share capital and share transfer.

Unit – 4

Nature and scope of cooperative audit: Definition – objectives and advantages of audit :
nature and scope of audit various kinds of audit – difference between commercial and
cooperative audit – internal check and internal audit, their differences – rights, duties and
responsibilities of auditor – Registrar; responsibility. Distinguishing features of audit from
inspection and supervision – commencement of audit: audit programe – mechanical and
administrative audit – methods of conducting administrative audit along with routine
checking of different books.

Unit – 5

Audit programme for selected societies: Various stages of audit in cooperative credit
Institutors (credit society and Central Bank) Marketing society, consumer stores, Housing
society, Milk supply society, Industrial cooperatives, Classification on the Reserve Bank of
India Standard – Preparation of final audit memorandum and its enclosures. Embezzlements
and fraud – various methods – methods of their detection.

Books Recommended:

1. Co-operative Audit Manual, Dept. of Coop. Govt of TN

2. Coop. Audit: Dr. O.R. Krishnawam
3. Principles & Practice of Auditing: Tandon, Schand & Company
4. Principles & Practice of Auditing : Dinker Pigare, S. Chand & Company
 CORE PAPER – X – CO-OPERATIVE LAW

Unit – 1

Need for legal framework for co-operatives – History of Coop. Credit societies Act of 1904 –
Cooperative Societies Act of 1912 – Multi unit coop. Societies Act 1942 – Committee on
Coop Law 1956 Model coop societies Bill 1957 – model coop Societies Act 1991.

Unit – 2

Detailed study of the Tamil Nadu coop societies Act 1983 & Rules 1988 – provisions relating
to Registration, amendment of byelaws and management of cooperatives.

Unit – 3

Regulatory provisions relating to audit, inquiry, inspection and investigation surcharge,

suppression of board – winding up of registered societies – settlement of disputes.

Unit – 4

Legal provisions relating to employees – common cadre – recruitment – selection –

placement – rewarding – offences and penalties – provision relating to appeal, review and
revision – coop Tribunal.

Unit – 5

Duties and privileges of registered societies – State Aid to cooperatives provisions relating to
coop. Agriculture and Rural Development Banks.

Books Recommended:

1. Govt,. of Tamil Nadu – Tamil Coop societies Act 1983

2. Govt of Tamil Nadu – Tamil Nadu coop societies Rules 1988
3. Calvert. H – The law and principes of cooperation
4. Aruselvam – Tamil Nadu coop manual
5. Weernman P. E – A model coop societies law
6. Dwivedi R.C. – Indian coop laws vis.a.vis coop principles
 CORE PAPER – XI – BANKING THEORY, LAW AND PRACTICE

Unit – 1

Origin and definitions of banks – Role of banks in economic development – classification of

banks – central banking functions – Role of RBI and its functions – Banking Regulation Act
1966 – important provisions.

Unit – 2

Commercial Banks – Functions – Primary functions – Secondary functions – Modern

functions – Teller system, ATM system – Home banking, factoring e-banking, innovative
banking, ECS, mutual funds, credit / debit cards, online banking.

Unit – 3

Banker – customer relationship – Special types of customers – minors, illiterates, Lunatics,

married woman, pardhanishin woman, Joint Hindu Family, partnership firm, Joint Stock
company, Non-trading associations Different types of deposit account – Savings bank
account, Current account, fixed deposits account and other novel deposit accounts – customer
grievance redressal – ombudsman.

Unit – 4

Principles of lending and investment – RBI guidelines – policies of commercial banks –

Types of loans – securities – for the loan and precautions to be taken by the banker for each
loan.

Paying Banker – Duties and responsibilities of paying banker conditions for dishonour of
cheque – Grounds for dishonour of a customer’s cheque – statutory protection to the paying
banker – collecting banker – Duties and responsibilities – statutory protection.

Unit – 5

Negotiable Instruments – Promissory note, Bill of exchange, cheque, Draft, definition and
features – crossing of a cheque – kinds of crossing – Endorsement – Rules pertaining to
Endorsement – kinds of endorsement.

Books Recommended:
1. Sundaram – Banking Theory, Law and Practice
2. Sherlekhar – Banking Theory and Practice
3. Vasudevan.S.V. Theory and Practice of Banking
4. Santhanam. B – Banking Theory, Law and Practice
CORE PAPER – XII – CO-OPERATIVE MANAGEMENT AND ADMINISTRATION

Unit – 1

Co-operative management – cncept – need for modern management to co-operative – unique

features of co-operative management – objectives of co-operative management – principles
of cooperation vis-à-vis principles of management.

Unit – 2

Democratic control: Democratic structure – General Body – Board – Chief Executive

division of functions and authority – cooperative leadership – types – functions – qualities –
professional management

Unit – 3

Functional areas of management in co-operatives – production – marketing financial ,

personnel and materials management.

Unit – 4

Evaluation of performance of cooperatives : Key result areas, performance evaluation,

operational efficiency measurement criteria for cooperatives.

Unit – 5

Cooperative Administration: Govt role in coop. administration – cooperative departmental

set up at different levels – functional registrars – Delegation of powers and functions of
Registrar – Cooperative Audit Dept. set up.

Books Recommended:

1. Dr. Nakkiran. S. Treatise on Coop. Management

2. Dr. Kulandaiswami. K A text book of coop Management
3. Govt. of Tamil Nadu – Coop Dept. Manual
4. Stephenson – Management in coop societies
5. ILO – Coop management and administration
 PROJECT / ELECTIVE
CORE PAPER – XIII – PRACTICAL TRAINING – PHASE – I
(Institutional Visits)

1. Objectives of the practical training

a. To give practical knowledge on the general working of various types of
cooperative societies.
b. To train in day-today administrations, account maintenance and auditing of
various cooperatives.
c. To develop a capacity to appreciate and understand the working of cooperative
societies and the influence of various economic and social forces on societies
and etc.

2. Methods of Training:

The training will be study visits to various categories of co-operatives from primary to
apex levels and to various offices of the Government department of co-operation and
the Block Development Office.

This has to be done under the guidance and supervision of Lecturer who will
accompany the students. The students are expected to maintain a record of this study
visits in which they shall record all the information they have gathered during the
visits. Suitable proforma may be devised by the Department.

3. Assessment of the Training and Record

Training and Record will be assessed by a committee consisting of the Head of the
Department of cooperation, one internal examiner and external examiner. The
assessment will be made on the basis of the following
a. Record – 50 marks
b. Test – 25 marks
c. Viva-voce – 25 marks

a. Record

The record will contain all the information, the student has gathered during the
study visits. The record will be assessed on the basis of the following criteria.

(i). Whether practical working is recorded well

(ii). Whether the data have been presented well (sequence of ideas, clarity, use of
tables and diagrams etc)
(iii) Whether the student activity participated in the study (keen observation,
interview, discussion, meeting etc)
(iv) Whether key problems have been identified and analysed
(v) Whether conclusion and recommendation are sound and useful.

b. Test

Two hours written test will be conducted to test the knowledge of the student
where they have visited various types of co-operatives from primary level various
offices of the Government department of co-operation. The staff in charge will
frame question paper and will value answer scripts.
c. Viva-voce

The viva-voce examination will be conducted by a committee consisting of the

internal examiner and the external examiner. The University will appoint the
external examiner from the panel suggested by the Board of studies.

1. Factual information about the co-operatives 10 marks

2. Knowledge of the problems and solutions 10 marks
3. Clarity and Expression 5 marks
 SIXTH SEMESTER

CORE PAPER – XIV – BUSINESS LAWS FOR CO-OPERATIVES

Unit – 1

Indian contract Act, 1872 – Definitions of contract – Essential elements of a valid contract –
Kinds of contracts offer and acceptance – consideration – capacity of parties – Free consent –
legality of object and consideration.

Unit – 2

Indian Contract Ac t 1872, Void agreement – Quasi contracts, performance of contracts –

Discharge of contracts – contracts – Remedies for breach of contracts – contracts of
Indemnity, Bailment, Pledge and Agency.

Unit – 3

Sale of Goods Act, 1930 – Definition of Contract of sale – essentials of contract of sale –
Distinction between sale and agreement to sell – sale and Hire purchase agreement –
conditions and warrantees – unpaid seller – Auction sale.

Unit – 4

(a) Indian Arbitration Act 1940 – Definition of Arbitration – Matters which can be
referred to Arbitration – kinds of Arbitration – powers and duties of Arbitrator.
(b) Features of consumer protection Act 1986
(c) Indian Penal code – 1860 – Misappropriation (Sec403) – Criminal Breach of Trust
(sec:405).

Transfer of properties Act – Definitions of immovable property, mortgage, sale lease

kinds of mortgages – termination of lease.

Unit – 5

Other related Acts – General principles of Regulated market Act, Money lenders Act,
payment of wages Act, payment of Bonus Act (applicable to payment of wages, bonus and
working conditions of employees), Sales Tax Act

Books Recommended:
1. Shukla, M.C. Manual of Mercantile Law
2. Kapoor, N.D. – Elements of Industrial law
3. Mitra, D.R. – Transfer of properties Act
4. Maheswari & Maheshwari – Business Laws
5. Saranavel – Labou laws
6. Manmohan Prasad – Principles of business law and Management.
 CORE PAPER – XV – PRINCIPLES OF MARKETING

Unit – 1

Marketing – Meaning , Definition and importance of marketing – Marketing Processes –

concentration, equalization and Dispersion – Approaches to Marketing – concepts of Modern
Marketing.

Unit – 2

Marketing functions – various classifications of Marketing functions – functions of

Exchange: Buying and Selling and assembling – functions of Physical distribution –
Transportation, storage and Warehousing.

Unit – 3

Marketing of Manufactured goods, consumer goods and industrial gods – channels of

distribution - Marketing of agricultural products – co-operative marketing.

Unit – 4

Standardization and Grading – market financing and risk bearing – Market Mix, Market
segmentation, Market Research – Market information and qualities of goods salesman –
Advertisement – Meaning and significance – Advertisement media.

Unit – 5

Marketing structure – Wholesalers and Retailers – Retail distribution – Basic retail structure
– large, medium and small scale retail institutions – super market – Departmental stores –
Price policies

Books Recommended

1. Tousel, Clerk and Clerk : Principles of Marketing

2. Coverse, Hugy, Nitehel : Elements of Marketing
3. William J. Stantion: Fundamentals of Marketing
4. Pillai R.S.N. & Bagavathi: Marketing
5. Sexena & Nigam : A study of Marketing in India
6. Memoria & Hoshi: Principles and practice of Marketing in India
7. Sinha. J.C. : Principles of marketing and Salesmanship
8. Govil : Marketing in India
9. Marketing : Rajan Nayar
10. Marketing R.S. Pillai
 CORE PAPER – XVI – COOPERATIVE ENTREPRENEURSHIP DEVELOPMENT

Unit – 1

Entrepreneurship – Definition – Characteristics – Factors that influence Entrepreneurship

development – Entrepreneurship in small scale and rural industries – Role of co-operatives in
EDP

Unit – 2

Entrepreneurship development programmes – Agencies for EDP – Schemes and incentives

for women and educated unemployment youth.

Unit – 3

Project Formation and Planning its significance – Financing agencies and Government
elements of project formulation – feasibility analysis – Techno – economic analysis – market
analysis and financial and cost benefit analysis.

Unit – 4

Procedure and steps involved in establishing small scale villages industries, licensing project
formulation – finance, marketing labour.
Unit – 5

Prominent village and small scale industries in the region / district – operational features and
problems – field visits – Entrepreneurial profiles of such industries.

References:

1. Director of Industries, A guide to Small Scale Entrepreneurs, Government of Tamil

Nadu, Chennai, 1985.
2. Baumback .M. and R. Manusco, Entrepreneurship and Venture Management, DBT
Araporevale & Sons, Bombay, 1981.
3. Holt. Entrepreneurship, Prentice Hall, New Delhi, 1992
4. Saravanavel P. Entrepreneurship Development, Principles, policies and programmes,
Author, 1987.
5. Srinivasan, S.B.A. Practical Guide to Industrial Entrepreneurs, Sultan Chand & Sons,
New Delhi 1981.
6. Rao. T.V. and Udai Pareek, Developing Entrepreneurship – A Handbook, Learning
systems, Greeter kailash, New Delhi, 1978.
 CORE PAPER – XVII – CO-OPERATIVE BUSINESS COMMUNICATION AND
MANAGEMENT INFORMATION SYSTEM

Unit – 1

Meaning of communication – Objectives – Media – Needs and Functions of a Business letter

– Effective Business letter – Language and layout of Business letter – Enquiries and replies –
Orders and execution – Credit and status enquiries – Claims and adjustments – Collection
letters – Sales letters – Circulars.

Unit – 2

Banking Correspondence – Insurance Correspondence – Agency Correspondence –

Application for appointment – Correspondence of a company secretary – Letter of allotment
– Letter of regret

Unit – 3

Meaning of report – principles governing the preparation of report – Qualities of Good report
– Functions of a Report – Business report – Types of report – Reports by individuals –
Reports by committees or sub-committees – Directors reports – Minutes Vs Report –
Drafting of Resolutions and Minutes of company meetings.

Unit – 4

Precise writing – passages of economic and commercial importance – letters to editor of news
papers.

Unit – 5

Drafting of company meeting Notices – Letters to the Edition of Newspapers – Management

Information System – Introduction, Need Definition, Objectives, Components, Differing
information for different management levels, areas, stages of MIS design guidelines for
effective design.

Books Recommended:

1. Essentials of Business Communication – Rajendra Pal & Korlahalli J.S.

2. Effective Business English and Correspondence – Patten Shetty C.S. & Ramesh M.S
3. Modern Business Correspondence – Nagamaiah and Bahi
4. A Text Book of Business – Gartside. L
5. Manual of commercial correspondence – Eume Bayley.
 PROJECT / ELECTIVE
CORE PAPER XVIII – PRACTICAL TRAINING – PHASE – II
(INTERNSHIP TRAINING)

A. Method of Organisation

Students divided into batches of two or three are to be assigned for intership for the
period two weeks in different types of institutions / office. The lecturer in-charge of the
Training will test-check their work by making surprise visit to the allotted coop. societies and
offices of the coop Department.

B. List of Cooperative / Departments to be selected for Internship Training.

a. Primary Agricultural Co-operative Bank

b. District Central Co-operative and its Branches
c. Primary Coop. Agriculture and Rural Development Bank
d. Employees Credit Society
e. Urban Cooperative Bank
f. Housing Finance Society
g. Co-operative Consumer Wholesale Stores with a Supermarket
h. Co-operative Marketing Society
i. Weavers Society
j. Milk Producers Union
k. Circle Deputy Registrars Office
l. D.C.A.O;s office
m. B.D.O – Extend Officer for Co-operation.
C. Procedure for Internship Training:

During the two weeks internship programme the students should know the following
aspects of the institutions/ offices.

i) Detailed Study of general working of the Selected unit.

ii) Gaining practical knowledge with reference to sectional works, staff duties,
account maintenance, books and forms maintained and used practical problem and
suggestions for improvement. In the office of Government department of co-
operation knowledge in the following area is to be gained.
iii) Various sections and details of the office work
iv) Registration of Societies
v) Statutory matters like amendment of Bye-laws, audit, inspection inquiry,
arbitration and liquidation of societies.
vi) Departmental stock taking in sonsumer’s stores, visit to central bank, PCARDB,
Urban Bank Employees Societies, Stores, Marketing Societies and a selected
societies, along with departmental staff and learn the working, students should
maintain a separate Record and this Record is to be submitted within in ten days
after the completion of the internship programmes. For the information of these
students who have not obtained internship students in other types of societies
organized a common seminar may organized so that students will share the
practical knowledge gained by them.
D. Assessment of Internship Training

The training will be assessed by Lecturer in-charge of Internship Training / Head of

the Department Internal Examiner and an External Examiner appointed by the
University. The Assessment will be made on the basis of the following:

a. Internship underwent / Seminar – 25

b. Record – 50
c. Viva- voce – 25
Total – 100

N.B. Strictly Co-operative Faculty along be considered for External Examinership.

METHOD OF VALUATION

A. Internship underwent:

The time spent the work turned out, the behaviour and the attitude to work will be
assessed. A proforma will be evolved by the college which will be filled up by the president,
Secretary or Officer of the institution / Office, where the students underwent internship
training. The internal Examiner will evaluate the work done on the basis of information
contained in the proforma and assign marks.

B. The Internship Record will contain all the information that the student has gathered about
the society and the next work he did there. The Record will be assessed by the internal and
external examiners on the basis of the following criteria.

a. Whether the records reflect active participation of the students in the programme.
b. Whether the sectional works books or accounts maintained and procedure recorded.
c. Whether the data have presented well (Sequence of ideas, Clarify, used of tables,
diagram’s etc)
d. Whether practical working knowledge in recorded well
e. Whether key problem have been identified and analysed.
f. Whether conclusions and recommendations are sound and useful.

C. The Viva-voce examination will be conducted by the internal and external examiners on
the basis of the Internship Record. The Criteria for Viva-voce test will be

i. Factual information about the co-operative – 10 marks

ii. Knowledge of the problems and Solutions – 10 marks
iii. Clarity and Expression – 5 marks
Total – 25 marks

Both the internal and External examiners will evaluate each of the above items
independently and the average of the marks awarded by them will be taken as final marks.

The assessment may be done for a period of two days, one day for the valuation of
Internship. Records and another day for the conduct of Viva-voce examinations, strictly from
the panel of Examiners of Co-operation, approved by the BOS will be entrusted the aforesaid
evaluation work. This will also be followed for Regular / ICE candidates.
***********