Indias first web portal dedicated to co-operative sector Technology Partner
 
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Paper No. 1

THEORY AND HISTORY OF COOPERATION 

1) Cooperation concept Defination and Principle of Cooperation. 2) History Importance relevance and significance of co-op law. 3) A) Growth of Cooperative movement in India and abroad and history and significance of Cooperative law w.r.t. Development of Cooperative movement. B) Role of leadership in Cooperative Development. 4) Place of Cooperation in Meodernization and privatization of  world. 5) Main recommendations of the following committees  as may be announced from time to time. A) Maclagan  committee. B) All India rural credit survey committee 1954. C) All India rural credit Review Committee. D) Committee on Cooperative Credit Mehata Committee. E) CAFRICARD Committee and Agriculture credit Review committee. 6) Cooperative Education and Training needs and infrastructure. 7) Set up and function of department,decentralization and functions of Cooperation Department in development of cooperative sector particular reference in Maharashtra. 8) Role of- A) National Cooperative Development Corporation. B) National Cooperative Union of India. C) National Dairy Development Board. D) Khadi and village Industries Commision. E) Maharashtra Cooperative Development Corporation and Vaikuntha Mehata national Institute of Cooperative Management. 9) State Cooperative Union. 10) Maharashtra State Cooperative Council. 

Reference Books(recommended)

            1) Co-operation in India (Dr.B.S.Mathur), 2) Theory, History and Practice of Co-operation(R.D.Bedi) 3) Practice of Co-operation (T.N.hazela) 4)Principles and Philosophy of Co-operation(P.R.Dubhashi) 5) Khusro Committee Repoort R.B.I.Publication 6) ghH$ma Vdo, `dhma Am{U `dWmnZ (S>m. Jmo. g. H$m_V), 7) ghH$ma (_mohZ gam\$), 8) A{Ib ^maVr` Jm_rU nVnwadR>m g_rjm Ahdmb-AZwdmXH$-(nw. K. hmOdmbm), 9) ghH$mar Vdo Am{U `dhma (S>m. Jmo g H$m_V Am{U S>m. gr. ~r. _o_moar`m). 10)ghH$ma d {Z`moOZ (. Xo. ~m`g, m.  H$. b. \$mbo.) OrS>rgr AS> E _mJXeH$ ^mJ 1 d 2 Am{U ZgM (lr dm`. E_. nR>mU/ m. H$. b. \$mbo.) 

Paper No. 2

COOPERATIVE MANAGEMENT

1) Management-Concept. Definitions,Functions 2) Features of Professional Management, Financial Management, Management of Cooperatives,Function and Powers of Cooperatives General Board of Management, Chairman and C.E.O., members duties,rights and responsibilities 3) Working of Cooperative Organisations Working of Primary Agricultural Cooperative Society.Water user and Lift irrigation Societies 4) Objectives-Working of Agricultural credit FSS, ACS, LAMPS,Urban Cooperative Banks etc. and Agro-based industries 5) Salient feature of ICDP and other innovative programmes of Government of Maharashtra like Self Help Group and Micro Finance 6) Marketing by Cooperatives. 

Reference Books(recommended) 

1) Business Administration and Management by-Dr. S.C.Saksena 2) gH$mar gWmMo `dWmnZ - lr . _m. {d. ZmVy Am{U . Xo. `oadS>oH$a(_hmam> am` ghH$mar gK, H$meZ , nwUo) 3) ghH$mamMr _ybVdo- m. hr. Q>r. MmJwbo Am{U S>m. Ho$. Or nR>mU  4) ghH$mar Vdo, `dhma Am{U `dWmnZ (S>m. Jmo g H$m_V).  5) ghH$mar Vdo, `dhma Am{U `dWmnZ (S>m. Jmo g H$m_V Am{U S>m. gr. ~r. _o_moar`m).  6) ^maVr` ghH$mar Midi A_V_hmogd - _VrJW (_hmam> am` ghH$mar gK, nwUo) 7) ghH$ma d {Z`moOZ (. Xo. ~m`g, m. H$. b. \$mbo), OrS>rgr AS> E _mJXeH$ ^mJ 1 d 2 Am{U ZgM (lr. dm`. E_. nR>mU / m. H$. b. \$mbo) 

Paper No. 3

COOPERATIVE LAW AND OTHER LAW 

Part-I 60 marks. 1) A study of Main provisions under Maharashtra Cooperatives Societies act 1960 and Rules as amended uptodate. 2) Salient feature of Multi-state Cooperative Societies act 1984 and rules thereunder. 

Part-II 40 marks. 1) Mah.Agri.Produce (Marketing & Regulations) Act 1963. 2) Bombay Wearhousing Act 1959. 3) Maharshtra Raw Cotton (P.P.M) Act & Rules thereunder. 4) Maharashtra Tribal Economy Condition Improvement Act 1976. 5) Bombay Money Lenders Act 1946. 6) Indian Contract Act 1912(relevant Sections). 7) Indian Penal Code (Section 403 to 411 , 415 to 424, 464 and 477 A) Maharashtra Apartment Act (relevant sections only) 9)Maharashtra Owenership Flat Act (MOFA) 10) Maharashtra Land Revenue Code ( Relevent portion) 11) Maharashtra Debt relief Act. 

References

1) Maharashtra Cooperative Societies Act 1960. By G.M.Divekar (Vol I & II) 2) Bare Acts 3) Business Laws by N.D.Kapoor, _hmam> ghH$mar gWm A{Y{Z`_ 1960 d {Z`_ 1961 (_amR>r Admr) / ghH$mar gWmMr g$sMr H$Odgybr  - (lr. dm`. E_. nR>mU / m. H$. b. \$mbo.), ghH$mar gWm : {ZdSUyH$m Am{U H$m`[aVr (m. H$. b \$mbo/ lr. dm`. E_. nR>mU) Or S>r gr AS E _mJXeH$ ^mJ 1 d 2 Am{U ZgM (m. H$. b \$mbo/ lr. dm`. E_. nR>mU)

Paper No. 4

ACCOUNTS

Part I   80  Marks. 1) Book-keeping-meaning and objectives. 2) Double entry system and Book-keeping. 3) Principles and advantages. 4) Type of Accounts, rules of making entries. 5) Subsidiary books, meaning purpose and advantages. 6) Cash books different type of cash book. 7) Other subsidsidiary books. 8) Journal paper. 9) Ledger posting. 10) Bank balance and bank overdraft. 11) Bank reconcilisations-its importance how to prepare negotiable Instrument,Bill of exchange,promissory note. 12) Preparation of receipt and payment/income and expenditure. 13) Trial balance. 14) Errors-different types of errors. 15) Rectification of errors. 16) Depreciation methods. 17) Entries to be passed in books of provision. 18) Difference between manufacturing account and Trading Accounts. 19) Preparation of profit and loss account in corporating the provisions(Meaning and objectives). 20) Income and Expenditures account-in corporating the provision of adjustments(Meaning and objectives). 21) Balance sheet- how to prepare,Meaning and objectives. 22) Preparation of profit and loss account of Appropriation account or disposing of surplus in the light of General body approval. 23) Analysis and interpretation of financial Statement its importance. 24)Drawing inferences composition of financial statement-Ratio analysis its meaning how to use the financial date generated in books of account in management process of planning / forcasting and control. 

Part  II  20 Marks 1) Role of Accountant General in auditing Govt. Dept. e.s.p. Coop.dept. 2) Preparation of budget (Maharashtra Budget Manual). 3) Plan Scheme w.r.t. Cooperative department.

Reference Books(recommended) 

1) Co-operative Accounts by O.R.Krishnaswamy. 2) Principles of Double Entry Book-Keeping by J.R.Batliwala. 3) Business Administration and Management- by Dr. S.C.Saksena 4) Adavace Accounting by J.R.Batiboi. 5) gwb^ ghH$mar {hemo~ d O_mIM - lr. `. ^m. IoS>H$a (_hmam> am` ghH$mar gK H$meZ, nwUo),OrS>rgr AS> E _mJXeH$ ^mJ 1 d 2 Am{U ZgM ( lr. dm`. E_. nR>mU / m. H$. b. \$mbo ) 

Paper No. 5

COOPERATIVE ADUIT

1) Objectives, principles and definations of audit. 2) Right and liabitilies of the cooperative Auditors under Cooperative Societies Act & Rules. 3) Arrangement of Audit- Statutory Audit,continuous and concurrent audit,internal Audit,Re-audit,Test Audit. 4) Checking of receipt and payment, loans and investment, verification of Assets and Liabilities. 5) Examination and comparative analysis of financial statement i.. Trading and Manufacturing Account, profit and loss Account and Balance sheet with reference to various cooperative organization. 6) Frauds,misappropriations and embezzlement and special report. 7) Audit Report,Audit rectification report, Audit classification-Assessment of audit fee and its remittance. 8) Concept of performance audit, social audit and management audit-objectives and various methods,EDP audit. 9) Functions of State level Accounts Committee and flying Squads. 10) Certified-auditor & its role. 

Reference Books(recommended)

1) Cooperative Audit-by O.R.Krishnaswami. 2) Fundamentals of Audit by  S. M. Shukla 3) ghH$ma {hemo~ VnmgUr -  lr. `. ^m. IoS>H$a (_hmam> am` ghH$mar gK H$meZ, nwUo),OrS>rgr AS> E _mJXeH$ ^mJ 1 d 2 Am{U ZgM ( lr. dm`. E_. nR>mU / m. H$. b. \$mbo ) 

Paper No. 6

BANKING 

1) Defination,principles and Functions of Banking 2) Cooperative Banking-seecial Features 3) Negotiable Instrument- Cheques,Bills of exchange, Promisory notes 4) Banker Customer Relationship 5) Cooperative Banking Agriculture and non Agriculture 6) Organization and Function of Apex Bank MSCB,DCCB,NHB,MASCARD 7) RBI-functions Role and Functions of  NABARD 8) Salary Earners Cooperative Bank, UCB,RRB-objectives and functions 9) RBI Act 1934,section 17, 18, 54 10)Banking Regulation Act-1965 as applicable to coop.societies 11) Clearing House,Mutual Arrangement Scheme 12) New Economic reforms and Financial reforms Implications to Cooperative Banking 13) Banking and Information Technology 14) Policy of RBI for Registration UCB. Its licences & branches. 

Reference Books(recommended)

1) Banking Regulation Act. 2) Fundamentals of Banking Theory and Practice by A.K. Basu 3) Bank Credit Management by- A.Chatterjee. 4) Principles and Practice of Co-operative Banking India by B.N.Chaubay. 5) Banking Law and practices in India by M.L.Tannan, 6) Negotiable instruments Act. 7) Bankers Book evidence Act. 8) ~qH$J lr. nw.K.hmOdmbm Am{U lr {d. e. ZmIo ( _hmam> am` ghH$mar gK H$meZ, nwUo) 9) ~qH$JMo H$m`Xo d `dhma - lr nr. E_. d. , OrS>rgr AS> E _mJXeH$ ^mJ 1 d 2 Am{U ZgM ( lr. dm`. E_. nR>mU / m. H$. b. \$mbo )

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