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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$ma VËdo, ì`dhma
Am{U ì`dñWmnZ (S>°m. Jmo. g. H$m_V), 7) ghH$ma (_mohZ gam\$),
8) A{Ib ^maVr` J«m_rU nVnwadR>m g_rjm Ahdmb-AZwdmXH$-(nw. K.
hm¡Odmbm), 9) ghH$mar VËdo Am{U ì`dhma (S>°m. Jmo g H$m_V
Am{U S>°m. gr. ~r. _o_moar`m). 10)ghH$ma d {Z`moOZ (à. Xo.
~m`g, àm. H¥$. b.
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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) gôH$mar
g§ñWm§Mo ì`dñWmnZ - lr . _m. {d. ZmVy Am{U à. Xo.
`oadS>oH$a(_hmamï´> amÁ` ghH$mar g§K, àH$meZ , nwUo) 3)
ghH$mamMr _ybVËdo- àm. ìhr. Q>r. Mm¡Jwbo Am{U S>°m.
Ho$. Or nR>mU
4) ghH$mar VËdo, ì`dhma Am{U ì`dñWmnZ (S>°m. Jmo g
H$m_V).
5) ghH$mar VËdo, ì`dhma Am{U ì`dñWmnZ (S>°m. Jmo g
H$m_V Am{U S>°m. gr. ~r. _o_moar`m).
6) ^maVr` ghH$mar Midi A_¥V_hmoËgd - ñ_¥VrJ«§W
(_hmamï´> amÁ` ghH$mar g§K, nwUo) 7) ghH$ma d {Z`moOZ (à.
Xo. ~m`g, àm. H¥$. b. \$mbo), OrS>rgr A±S> E _mJ©Xe©H$
^mJ 1 d 2 Am{U àíZg§M (lr. dm`. E_. nR>mU / àm. µH¥$. b.
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Paper
No. 3
COOPERATIVE LAW AND OTHER LAW
Part-I 60
marks. 1) A study of Main provisions under Maharashtra
Cooperatives Societies act 1960 and Rules as amended uptodate. 2)
Salient feature of Multi-state Cooperative Societies act 1984 and
rules thereunder.
Part-II 40
marks. 1) Mah.Agri.Produce (Marketing & Regulations) Act 1963.
2) Bombay Wearhousing Act 1959. 3) Maharshtra Raw Cotton (P.P.M)
Act & Rules thereunder. 4) Maharashtra Tribal Economy
Condition Improvement Act 1976. 5) Bombay Money Lenders Act 1946.
6) Indian Contract Act 1912(relevant Sections). 7) Indian Penal
Code (Section 403 to 411 , 415 to 424, 464 and 477 A) Maharashtra
Apartment Act (relevant sections only) 9)Maharashtra Owenership
Flat Act (MOFA) 10) Maharashtra Land Revenue Code ( Relevent
portion) 11) Maharashtra Debt relief Act.
References
1) Maharashtra
Cooperative Societies Act 1960. By G.M.Divekar (Vol – I &
II) 2) Bare Acts 3) Business Laws by N.D.Kapoor, _hmamï´> ghH$mar g§ñWm A{Y{Z`_ 1960 d {Z`_
1961 (_amR>r Ad¥Îmr) / ghH$mar g§ñWm§Mr gº$sMr H$O©dgybr
- (lr. dm`. E_. nR>mU / àm. H¥$. b. \$mbo.), ghH$mar g§ñWm
: {ZdSUyH$m Am{U H$m`©[aVr (àm. H¥$. b \$mbo/ lr. dm`. E_.
nR>mU) Or S>r gr A±S E _mJ©Xe©H$ ^mJ 1 d 2 Am{U àíZg§M
(àm. 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. Í`§. ^m. IoS>H$a (_hmamï´>
amÁ` ghH$mar g§K àH$meZ, nwUo),OrS>rgr A°ÊS> E _mJ©Xe©H$
^mJ 1 d 2 Am{U àíZg§M ( lr. dm`. E_. nR>mU / àm. H¥$. b.
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Paper
No. 5
COOPERATIVE ADUIT
1) Objectives,
principles and definations of audit. 2) Right and liabitilies of
the cooperative Auditors under Cooperative Societies Act &
Rules. 3) Arrangement of Audit- Statutory Audit,continuous and
concurrent audit,internal Audit,Re-audit,Test Audit. 4) Checking
of receipt and payment, loans and investment, verification of
Assets and Liabilities. 5) Examination and comparative analysis of
financial statement i.. Trading and Manufacturing Account, profit
and loss Account and Balance sheet with reference to various
cooperative organization. 6) Frauds,misappropriations and
embezzlement and special report. 7) Audit Report,Audit
rectification report, Audit classification-Assessment of audit fee
and its remittance. 8) Concept of performance audit, social audit
and management audit-objectives and various methods,EDP audit. 9)
Functions of State level Accounts Committee and flying Squads. 10)
Certified-auditor & its role.
Reference
Books(recommended)
1) Cooperative
Audit-by O.R.Krishnaswami. 2) Fundamentals of Audit – by
S. M. Shukla 3) ghH$ma
{hemo~ VnmgUr - lr.
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( lr. dm`. E_. nR>mU / àm. 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.hm¡Odmbm Am{U lr {d. e§. ZmIo ( _hmamï´> amÁ`
ghH$mar g§K àH$meZ, nwUo) 9) ~±qH$JMo H$m`Xo d ì`dhma - lr nr. E_. d¡Ú. , OrS>rgr A±ÊS>
E _mJ©Xe©H$ ^mJ 1 d 2 Am{U àíZg§M ( lr. dm`. E_. nR>mU /
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