B.

COM-COOPERATION

DHANRAJ BAID JAIN COLLEGE

(Autonomous)
Thoraipakkam, Chennai – 600097

Affiliated to the University of Madras

DEPARTMENT OF COOPERATION
B.Com (Cooperation)

SYLLABUS
(Choice Based Credit System)

Total No. of Semesters: 6

Total No. of Credits: 140

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SCHEME OF EXAMINATIONS

Examination

Inst. Hours /

Credit
Week
Duration

External
PART STUDY COMPONENTS / PAPER TITLE

Exam
Total
CIA
SEMESTER – I

I Language – I or any language 5 3 20 80 100 3

II English – I 5 3 20 80 100 3
III Core – I History, Theory & Practice of
5 3 20 80 100 4
Cooperation
III Core :II Financial Accounting 5 3 20 80 100 4
III Allied: I Economic Analysis 6 3 20 80 100 5
IV NME : I General Awareness /Basic Tamil - I 2 3 20 80 100 2
IV Soft skill 2 3 - 100 100 2
SEMESTER – II

I Language – II or any Language 5 3 20 80 100 3

II English – II 5 3 20 80 100 3
III Core – III Cooperative Finance 5 3 20 80 100 4
III Core: IV Management Accounting 5 3 20 80 100 4
III Allied: II Business organization 6 3 20 80 100 5
IV NME : II Insurance / Advance Tamil 2 3 20 80 100 2
IV Soft Skill 2 3 - 100 100 2
SEMESTER – III

I Language – III or any Language 5 3 20 80 100 3

II English – III
5 3 20 80 100 3
III Core – V Non-Credit Cooperatives 5 3 20 80 100 4
III Core – VI Cost Accounting 5 3 20 80 100 4
III Allied: III Business Statistics 6 3 20 80 100 5
IV NME :III Personality Enrichment
2 3 20 80 100 2

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SEMESTER – IV

I Language – IV or any language 5 3 20 80 100 3

II English – IV 5 3 20 80 100 3
III Core – VII Cooperative Management 5 3 20 80 100 4
III Core – VIII Income Tax Law and Practice 5 3 20 80 100 4
III Allied: IV Computer Application 6 3 20 80 100 5
IV NME : IV Computing Skills 2 3 20 80 100 2
IV Environmental Studies 2 3 20 80 100 2
SEMESTER – V

III Core: IX Cooperative Law 6 3 20 80 100 4

III Core: X Banking Law And Practices 6 3 20 80 100 4
III Core: XI Entrepreneurship Development 6 3 20 80 100 4
III Core: XII Application Oriented Paper – I:
6 - 20 80 100 6
Practical Training Phase-I
III Elective : I Computer Application – Tally 6 3 20 80 100 5
SEMESTER – VI

III Core: XIII Cooperative Administration &

6 3 20 80 100 4
Audit
III Core: XIV Business Law 6 3 20 80 100 4
III Core: XV Office Management 6 3 20 80 100 4
III Core: XVI Application Oriented Paper – II:
5 - - 100 100 6
Practical Training Phase- II
III Elective :II Principles of Marketing 5 3 20 80 100 5
IV Value Education 2 3 20 80 100 2
V Extension Activities - - - - - 2

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Course Code COURSE TITLE L T P C

14M421A HISTORY, THEORY AND PRACTICE 5 - - 4
OF CO-OPERATION

UNIT SYLLABUS
Meaning of Cooperation-Definitions, basic concepts special features; principles
of cooperation – meaning and definitions of cooperative principles-evolution of
cooperative principles – Rochdale principles - ICA commission 1937 -
UNIT 1 reformulation of cooperative principles by ICA in 1966 and 1995 – Application
of principles in practice.

Economic systems – capitalism, communism and socialism – cooperation as a

balancing factor. Cooperation and other economic organizations – cooperation
UNIT 2
and joint stock company, partnership firm – cooperation and Trade Union.

History of cooperation in foreign countries: Consumer Cooperatives in England,

UNIT 3 credit cooperatives in Germany, Dairy cooperative in Denmark and marketing
cooperatives in Canada.

Cooperative movement in India – Genesis and growth of cooperative movement

in the pre-independence and post-independence periods-important land marks
UNIT 4 from 1875- committees, enactment of various Acts, development of
Cooperatives under Five Year plans [from VI Five Year plan]
Cooperative education and training – need and importance – Arrangements
made at Varies Level –NCUI, State cooperative unions, District cooperative
UNIT 5 unions, member education – structure of Cooperative training institutes – Role
of universities / colleges. Role of ICA.

REFERENCE BOOKS:

1. R.D.Bedi, Theory, History and practice of Cooperation, International Publishing House,

Meerut.
2. B.S.Mathur, Cooperation in India, Sahitya Bhavan, Agra.
3. T.N.Hajela, Cooperation – Principles, Problems and practice, Konark Publishers, Delhi.
4. O.R.Krishnaswami & V.Kulandaisamy, Theory of Cooperation, Shanma publications,
Coimbatore.
5. V.Saradha, Theory of Cooperation, Himalaya Publishing House, Bombay.
6. D.Jha, In search of Cooperative values, Vikash Publishing House, Delhi.
7. G.R.Madan, Cooperative movement in India, Mittal Publications, Delhi.

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Course Code COURSE TITLE L T P C

14M421B CORE : II FINANCIAL ACCOUNTING 5 - - 4

UNIT SYLLABUS
Book Keeping- Objects- Double Entry- Advantages –Journal- Subsidiary
Books- Uses – Ledgers Postings and Balancing – Cash Book – Types of
UNIT 1
Cash Books.

Depreciation- Causes- Methods of Depreciation-Straight line method and

Diminishing Return method- Annuity Method – Prevision and Reserves-
UNIT 2 Types of Reserves.

Trial Balance – Preparation –Capital and Revenue items-Errors disclosed and

not disclosed by Trial Balance – Rectification of errors – Suspense Account.
UNIT 3

Preparation of Final Accounts- Gross Profit, Net Profit- Trading Account,

Profit and Loss Account – Balance Sheet- Adjusting entries.
UNIT 4

Accounts of Non Trading concerns – Receipts and Payments Accounts –

Income and Expenditure Accounts- Balance Sheet. Departmental Accounts –
UNIT 5 Meaning-Need- Advantages- Distinction Between Department and Branches.

BOOKS RECOMMENDED:
1. Financial Accounting – Jain S.P. &Narang K.L. (First Edition – 2004)
2. Financial Accounting- Reddy T.S & Murthy.
3. Advanced Accounting – M.C.Shukla
4. Advanced Accounting- Pillai and Bhagavathi.
5. Advanced Accounting- Jain and Narang
6. Advanced Accounting- Gupta
7. Principles of Accounting- N.Vinayakam& K.L Nagarajan.

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Course Code COURSE TITLE L T P C

14C421A ALLIED: I ECONOMIC ANALYSIS 6 - - 5

UNIT SYLLABUS
The Nature & Scope of Economics, Demand analysis – Demand schedule,
law of Demand – Demand Curve. Utility analysis – law of Dimnishing
UNIT 1 marginal utility, consumer’s equilibrium – Elasticity of Demand.

Production Function – Factors of production, law of returns, Cost and

Revenue – Total Fixed Cost, Total Variable Cost, Total Cost, Average
Fixed Cost, Average Variable Cost, Average Cost, Marginal Cost, Short
UNIT 2 Run Cost Curves –Revenue Curves.

Market Structure – Pricing Under Perfect Competition and Monopoly. Price

Discrimination – Pricing Under Monopolistic Competition – Duopoly and
Oligopoly.
UNIT 3

Pricing, Marginal Productivity Theory – Rent – Quasi Rent, Interest Theory

– Profit Theory.
UNIT 4

National Income – National Product and National Income – Problems of

Economics Welfare - Nature and Principles of Public Finance, Public
UNIT 5 Expenditure and Indirect Taxes.

REFERENCE BOOKS :

1. P.N.Reddy & H.R. Appanniah Principles of Business Economics.

2. Dr.Sankaran S.Economic Analysis.
3. Dr.Sankaran S.Principles of Economcis.
4. ML.Sethu Lakshmi Narain Agarwal – Principles of Economic
5. ML.Sethu Lakshmi Narain Agarwal – Money Banking International Trade and Public
Finance.

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Course Code COURSE TITLE L T P C

14M422C CORE: III COOPERATIVE FINANCE 5 - - 4

UNIT SYLLABUS
Cooperative credit: Evolution and structure of cooperative credit
movement in India – Rural and Urban, Agricultural and non-agricultural
UNIT 1 – Role of credit Organisation – RBI, NABARD, RRBs.

Primary Agricultural Cooperative Credit Societies – constitution and

management, size, functions. Crop Loan System – meaning features,
UNIT 2 procedures, problems – overdues – remedies – Development Action
Plan.

District Central Cooperative Banks – origin – constitution, management,

structure – Resource mobilization, branch banking, Lending functions.
State Cooperative Bank origin - constitution – management, structure
UNIT 3 Resource mobilization – funds management, functions. National
Federation Of State Cooperative Banks (NAFSCOBs)

Long Term Credit : Origin, Nature and Features of Long Term Credit –
Need for separate agency – Primary Agricultural and Rural
Development Banks (PARD Banks) – Organizational pattern, sources of
finance – Loan sanctioning procedures – Recovery management. State
UNIT 4 Agricultural and Rural Development Bank (SARD Banks) –Objectives,
constitution, raising of funds – Issue of various debentures –
Redemption of debentures – Functions.

Non Agricultural Cooperative Credit: constitution, objectives, functions

UNIT 5 and management of Urban Cooperative Banks, Employees Thrift and
credit cooperatives, Industrial Cooperative Bank, Housing Cooperatives.
REFERENCE BOOKS :
1. Mathur B.S.: Cooperation in India.
2. Memoria C.B.: Agricultural Problems of India.
3. Nakkiran.S.: Agricultural Finance and Rural Banking.
4. Naidu V.T.: Farm Credit and Cooperatives in India.
5. Rustagi N.K.: Crop. Insurance in India.
6. Sami Uddin and Mahfoozur Rahman : Cooperative Sector in India.
7. Hajela T.N. : Cooperation Principles, Problems and Practice
Abdul Kuddus: Cooperative credit and banking.

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Course Code COURSE TITLE L T P C

14M422D CORE: IV MANAGEMENT 5 - - 4
ACCOUNTING

UNIT SYLLABUS
Principles of Management Accounting: Origin, Definition, objectives,
functions, scope and limitations. Principles Of Management Accounting –
Management Accounting Vs Financial Accounting - Management Accounting
UNIT 1
Vs Cost Accounting – Functions of Management Accountant.

Analysis and Interpretation of Financial Statements – Meaning and types of

financial statement, format of income statement and balance sheet.
UNIT 2

Accounting Ratio: Meaning, Advantages, and Limitations of ratio analysis of

different categories of ratio – Fund Flow & cash flow statements and its uses.
UNIT 3

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

Objectives, advantages and limitations of Budgetary Control. Types of
UNIT 4 Budgets – Preparation of Budget: Sales, Production, Purchase, Cash, Master
Budget. Fixed and Flexible budget.

Management Accounting Practices to different types of Cooperatives –

Marginal costing and break even analysis.
UNIT 5

REFERENCE BOOKS:

1. Maheswari S.N. – Principles of Management Accounting.

2. Khan M.Y & Jain P.K. – Management Accounting.
3. Reddy T.S & Hari Prasad Reddy – Management Accounting.
4. Pandey I.M. – Financial Management.

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Course Code COURSE TITLE L T P C

14C422B ALLIED: II BUSINESS 6 - - 5
ORGANISATION

UNIT SYLLABUS
Business – Characteristics of Business – Classification of Business –
Industry, Commerce, Trade, Business Firms Business System – Objectives
UNIT 1 of Business, Economics objectives – Essentials of a successful Business.

Form of Business organizations – Sole Proprietorship – Partnership –

Cooperative societies –Joint Stock Company – State Enterprises – Public
Under taking – Public Enterprises.
UNIT 2

Setting up of a business – Procedural aspects in setting up of a new business.

Factors involved in locating the business.
UNIT 3

Financing of a business –need for finance – sources of finance – methods of

raising funds – Trade and its Divisions, wholesale Trade, Retail Trade, Hire
UNIT 4
and Installment Purchase – International Trade.

Meaning of Associations – Trade Associations – chambers of Commerce –

Stock Exchanges – Nature of commodities functions.
UNIT 5

REFERENCE BOOKS:

1. Bushan Y.K. Fundamental of Business Organization & Management.

2. Peter F.Drucker –Management Tasks Responsibilities and Practices.
3. Dinkar Pagare – Business Organisation and Management.
4. Shoriekar S.A – Modern Business Organisation and Management.
5. James A.F. Stoner & R.Edward Freeman – Management.

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Course Code COURSE TITLE L T P C

14M423E CORE: V NON-CREDIT 5 - - 4
COOPERATIVES

UNIT SYLLABUS
Cooperative marketing – Need and importance of cooperative marketing –
Origin of cooperative marketing societies in India Role and Function of
Marketing societies at various levels Primary, Central, State and National –
UNIT 1 Role of NABARD and NCDC. Dantwala Committee On Cooperative
Marketing. Importance of storage and Ware Housing in agricultural
marketing.

Dairy Cooperatives – Place of dairying in National Economy – Importance of

cooperative dairying in India – Structure and functions - Anand Pattern –
UNIT 2 Development of Dairy Cooperatives under Operation Flood Programme III –
Role of NDDB.

Industrial Cooperatives – Importance and types – Constitution and working of

Handloom weaver’s cooperatives – At primary and state level – Cooperative
UNIT 3
Tea factories.

Consumer cooperatives – Need and importance – Structure and working of

consumer cooperatives at Primary, District, State and National level –
Purchase policy sales policy, personnel policy – Role in Public Distribution
UNIT 4
System – Latest trends – Problems.

Production and processing cooperatives – constitution and working of

Cooperative sugar factories – Cooperative spinning mills – Labour
UNIT 5 cooperatives.

REFERENCE BOOKS:

1. R.D.Bedi, Theory, History and practice of Cooperation, International Publishing

House, meerut.
2. B.S.Mathur, Cooperation in India, Sahitya Bhavan, Agra
3. B.S.Mathur , Cooperative Marketing in India.
4. T.N.Hajela, Principles problems and practice of cooperation konark Publishing
House.
5. G.R.Madan, Cooperative movement in India Mittal Publications New Delhi.

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Course Code COURSE TITLE L T P C

14M423G CORE: VI COST ACCOUNTING 5 - - 4

UNIT SYLLABUS
Introduction of cost accounting – Meaning, definition, scope and objectives
of cost accounting. cost accounting Vs financial accounting – Difference
UNIT 1 between cost accounting and Management accounting – Requisites of good
costing system – Steps necessary to install a cost system – General principles
– Classification methods and techniques of cost accounting.
COST SHEET AND RECONCILIATION:
Elements of cost – Classification of overheads – Cost sheet– cost sheet vs
UNIT 2 production statement – Stock of Raw materials – specimen cost sheet with
inventories – Cost Reconciliation.

MATERIALS:
Meaning of material control – Essentials, objectives, advantages – Store
UNIT 3 keeping and inventory control – Economic Ordering Quantity (EOQ) –
pricing of material issues (LIFO, FIFO, HIFO, Simple Average & weighted
average).
LABOUR:
Computation and control of Labour – Labour turnover – Time keeping
UNIT 4
department – payroll department – Remuneration and incentives – time rate
system, piece rate system – premium and Bonus plan.

OVERHEADS:

UNIT 5 Meaning and definition – Importance- Classification – Primary - Distribution

of overheads, Secondary distribution of overheads – Absorption of
overheads – calculation of Machine hour rate.

REFERENCE BOOKS:

1. Cost Accounting, T.S. Reddy Y.Hari Prasad Reddy

2. Cost Accounting, Jain And Narang
3. Cost Accounting, S.P. Iyengar
4. Advanced Problems and Solutions in Cost Accounting, Dr.S.N. Maheswari.

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Course Code COURSE TITLE L T P C

14C423C ALLIED: III Business Statistics 6 - - 5

UNIT SYLLABUS
Origin, Meaning, definition and characteristics of statistics – Uses and
UNIT 1
limitation.
Classification and Tabulation of Data – Types and Importance - Presentation
of data including diagrammatic and Graphical Methods – Bar Diagram, Pie
UNIT 2
Diagram histogram and Ogive. Frequency Table – Structure and Formation –
Discrete and Continuous Series.
Measure of Central Tendency / Average – Arithmetic Mean, Median, Mode,
UNIT 3 Quartiles, Geometric, Harmonic Mean - Combined Arithmetic Mean and
weighted Mean.
Measures of Dispersion – Range, Quartile Deviation, Mean Deviation and
UNIT 4 Standard
Deviation.
Measures of skewness – Meaning, Definition and Types – Karl Pearson’s
UNIT 5
Coefficient of Skewness and Bowley’s Coefficient of Skewness.

REFERENCE BOOKS:

1. S.P. Gupta – Statistical methods

2. D.N. Gupta – Business statistics

3. B.N. Asthana – Elements of statistics

4. R.S.N. Pillai and V. Bhagavathi – Statistics

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Course Code COURSE TITLE L T P C

14M424H CORE: VII COOPERATIVE 5 - - 4
MANAGEMENT

UNIT SYLLABUS
Management: Definition - Need and functions of management - Evolution of

UNIT 1 management thought – Taylor and scientific Management H. Fayal’s modern

management theory – principles of Management.
Planning: Meaning – Types, importance steps in planning – process and
techniques of planning – Organizing : meaning - nature - Purpose - types –
UNIT 2
Formal and informal organization – Authority and Responsibility – Delegation
of Authority.
Staffing: Recruitment – Selection –Training – Placement. Motivation –
UNIT 3
Leadership – Communication – Control – Control Techniques.
Cooperative management: meaning objectives functions distinctive features of

UNIT 4 cooperative Management – Comparison with other enterprises, principles of

cooperative management – Decision making in Cooperatives.
Organisation and management of cooperatives: meaning, objectives, principles
of organization. Democratic structure – General body – Role of managing

UNIT 5 committee and subcommittee in cooperatives. Staffing – Recruitment in

cooperatives – control: Meaning, importance and process of control in
Cooperatives – Essentials of effective control system in Cooperatives.

REFERENCE BOOKS:

1. Dr. S. Nakkiran – Cooperative management

2. Dr.V. Kulandaisamy – Cooperative management
3. Sherlekar S.S Business organisature and management.

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Course Code COURSE TITLE L T P C

14M424J CORE: VIII INCOME TAX LAW AND 5 - - 4
PRACTICE

UNIT SYLLABUS
Meaning of Income - Definition - Assessment year - Previous year -
Assessee – Persons -Agricultural income - Exempted income- Fully
UNIT 1 exempted- Partially exempted - Residential status of an individual – Scope of
total income.

Heads of income - Income from Salary - Meaning – Definition –

Chargeability - Allowances - Perquisites - Valuation of perquisites - Gratuity
UNIT 2
– Pension (simple problem only).

Income from House Property – Meaning – Definitions - Annual value -

UNIT 3 Chargeability - Deductions from house property (simple problem only).

Income from Capital Gains – Income from other Sources – Deductions under
UNIT 4
section 80 – C to 80 G (simple problem only).
Assessment of individuals – Assessment Procedure – Self Assessment – Best
UNIT 5 Judgment Assessment.

REFERENCE BOOKS:

1. Income Tax Law and Practice – H.C. Mehrotra

2. Income Tax Law & Practice – U. P. Gavt & D. B. Narang

3. Income Tax Law & Practice – Hari Prasad Reddy & Reddy

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Course Code COURSE TITLE L T P C

14C424D ALLIED: IV COMPUTER
APPLICATION 3 - 3 5

UNIT SYLLABUS
Computers: Introduction – Importance - History of Computers -
UNIT 1
Classifications -Components of computers- Hardware and Software.
Ms-Office Word: creating, Saving Files- formatting pages, paragraphs-
creating list and numbering, headings-style, font, sizes-Editing text-tables-
finding and replacing text-Inserting pages, Breaks, pages numbers, book
UNIT 2
marks-header and footers-working with charts and graphs-working with tools-
mail merge.

Ms-office Excel : creating and selecting works sheet-using auto fill-Adding

and removing rows and columns-copying and moving information –creating
UNIT 3 and copying formulas-naming ranges-using function ,filter, pivot tables –chart,
Creating, formatting & Printing.

Ms-Office Power point; Creating a Presentation-Editing a presentation-

Customizing animation - Networks; Internet-internet explorer-components-
UNIT 4 internet environment-WWW-working, browsing, searching and savings –book
mark-favorite, create, delete, printing –email :creating, receiving, reading &
Sending massage, etc.,
A Detailed study and Working with software on the Accounting of Primary
UNIT 5 Cooperative Societies.

PRACTICAL

Note: 1. Among the Unit II,III and IV One Question may be asked with either or basis .

2. Unit V Practical Question relating to software is a compulsory question.

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UNIT: II

1. Creating official letter

2. Creating Business letter
3. Preparation of Bio-data
4. Use of Mail Merge.
5. Insertion of charts, Tables and Diagrams.

UNIT: III

1. Entering information in the worksheet.

2. Sum Function, entering formula
3. Moving, copying, inserting and Deleting rows and Columns
4. Creating a worksheet like Mark sheet, Pay slip.
5. Creating charts.

UNIT: IV

1. Creating slides.
2. Creating a presentation and views on Slides.
3. Changing Slide layouts.
4. Inserting Clip Art
5. Adding Tables.

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Course Code COURSE TITLE L T P C

14M425K CORE: IX COOPERATIVE LAW 6 - - 4

UNIT SYLLABUS
Need for separate legislation for cooperatives – General and specific –
cooperative law viz a Viz Cooperative principles. History of Cooperative
legislation in India – Cooperative Credit Societies Act 1904, Cooperative
Societies Act 1912, Madras Cooperative Societies Act 1932. Multi Unit
UNIT 1
Cooperative Societies Act 1941, Model Cooperative Societies bill 1957,
Madras State Cooperative Societies Act 1961, Rules 1963, Multi State
Cooperative Societies Act 2002.

Short Title, Extent and commencement, definitions, Registration

UNIT 2 Qualifications of Members their Rights and Liabilities, Management of
Registered Societies, Duties and Privileges of Registered Societies.
State aid to registered societies, paid officers and servants of society
Audit, Inquiry, Inspection, Investigation, Surcharge, Super session,
UNIT 3
Settlement of Disputes.

Insured cooperative Banks, Joint farming Societies, Lift Irrigation

Societies, Land Development Banks, Winding up and Cancellation of
UNIT 4
Registration of Registered Societies, Execution of Degree, Decisions
Awards and Orders.
Appeals, Revision and Review, Offences and Penalties Miscellaneous.
UNIT 5

REFERENCE BOOKS :

1. Bedi R.D – Cooperative Law in India.

2. Calvert .H – The Law and Principles of Cooperation.
3. Government of India – Report of Committee on Cooperative Law.
4. Government of Tamil Nadu – Tamil Nadu State Cooperative Societies Act 1983 and Rules 1988.
5. Rajagopalan .S Tamil Nadu Cooperative Societies Act and Rules.
6. Vidvans MD – Cooperatives Law in India.

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Course Code COURSE TITLE L T P C

14M425L 6 - - 4
CORE: X BANKING LAW AND
PRACTICE

UNIT SYLLABUS
Banking structure in India – Banks and economic development – Social
responsibilities of Banks – Commercial banks, origin, functions,
UNIT 1
Nationalisation of banks, RBI and its role.

Role of Commercial banks in Indian Money markets. Its relationship

with cooperative banks and credit institutions – Commercial banks and
UNIT 2 agriculture finance. Provision of Banking Regulation Act as applicable
to cooperative banks – NABARD, Origin and functions.

Banker and customer relationship – Definition – Opening of a Bank

account – Relationship between banker and customer – Rights and
duties of a banker – Bankers lien – Opening of a new account – Special
UNIT 3 types of customers – Minor – Partnership firms – Joint stock companies.

Negotiable instrument : Cheques & bill of exchange – Crossing of

cheque – Different kinds of crossing and their significance – Duties and
UNIT 4 responsibilities of paying banker and Collecting banker Endorsement –
Kinds of endorsement.

Funds mobilization and deployment : various Loans and advances –

Cash credit Over draft – Principles of lending, E-banking : Credti card,
UNIT 5
Debit card, ATM, RTGS & NEFT –Net banking.

REFERENCE BOOKS:

1. Sundaram & Varshney –Banking theory law & practice.

2. Radhasamy .M – Practice of Banking.
3. Santhanam – Banking, theory law & practice.
4. Davar S.R. – Law & practice of Banking.

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Course Code COURSE TITLE L T P C

14M425M CORE: XI ENTREPRENEURSHIP 6 - - 4
DEVELOPMENT

UNIT SYLLABUS
Entrepreneurship –Meaning, definition type – Factors influencing
UNIT 1
entrepreneurship development – Function of entrepreneurs.
Entrepreneurial development agencies : Commercial Banks – District
industries center – National small Industries Corporation – Small Industries
UNIT 2 Development Organization : SISI (Small Industries Service Institute) ALL
INDIA financial institutions : IDBI, IFCI, ICICI, IRDBI, etc.,

Project Management: Identification of business opportunity – feasibility study

UNIT 3 – Marketing – finance – Technology and legal formalities, preparation of

project report.
Entrepreneurial development programmes (EDPs): Role and relevance, Role

UNIT 4 of Government in organizing EDPs – Role of NGOs in Organizing EDPs.

Procedures and steps involved in establishing small and village industries,

operational features and problem – Field visits – entrepreneurial profile of
UNIT 5 such industries.
SKILL DEVELOPMENT: Feedback from Successful Entrepreneurs.

REFERENCE BOOKS:

1. Director of Industries: A guide to small scale entrepreneurs.

2. Baunbuck C.M. and Manusco. R – Entrepreneurship and Venture Management.
3. Holt – Entrepreneurship.

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Course Code COURSE TITLE L T P C

14A4251 CORE: XII APPLICATION ORIENTED - - 6 6
PAPER I
PRACTICAL TRAINING PHASE – I

UNIT SYLLABUS
OBJECTIVES OF THE PRACTICAL TRAINING
1. To give practical knowledge on constitution, management,
business operations of various types and levels of cooperative
banks and societies.
2. To train in day to day administration, Accounts maintenance and
UNIT 1 Auditing.
3. To develop the capability to appreciate and understand the working
and the influence of various economic and social forces on the
institutions visited.
4. To provide exposure for career development.

The training shall be the study visits to State, District and Primary level
institutions such as :
State Level –State Cooperative Bank, State Cooperative Agriculture and Rural
Development Bank, State Industrial Cooperative Bank, State Cooperative
Marketing Federation, State Cooperative Milk Producers Federation, State
Consumers Cooperative Federation, State Cooperative Housing Federation,
State Weavers Cooperative Society, State Cooperative Union etc.,
District Level : Central cooperative Banks (other than Chennai Central
Cooperative Bank ) District Cooperative Union, Milk Producers Cooperative
Union, Marketing and Supply Society, Printing Press etc.,
UNIT 2
Primary Level : Primary cooperative bank / society, milk producers society,
consumer stores, marketing society, Agriculture and Rural Development Bank
etc.,
Others : Urban Bank, Employees thrift and Credit society, House Building
Society, Industrial Cooperative Estate etc.,
The visits shall be under the guidance and supervision of Assistant Professor
of the Department of Cooperation. The student should maintain the record of
the study visits wherein he should record all the information gathered in
accordance with the proforma devised by the department.

ASSESSMENT OF THE TRAINING RECORD

The training undergone and the record prepared shall be assessed by a
committee consisting of the Head of the Department, one lecturer and the
UNIT 3 lecturer – incharge for the training programme. The assessment shall be based
on the following criteria.
1. Record 50 marks 2. Test 20 marks 3.Viva- voce 30 marks

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RECORD
The record submitted by each student should contain all the information
gathered during the study visit. The record shall be assessed on the basis of
the following criteria.
1. Whether the working of the institutions is recorded well
UNIT 4 2. Whether the relevant data collected and presented well
3. Whether the student actively participated during the study visits.
4. Whether key problems of each society visited have been identified
and analyzed.
5. Whether conclusions and suggestions are sound, practical and
useful.
TEST AND VIVA VOCE
To test the knowledge of the students of the institutions they visited , the
Lecturer – in-charge of the training programme will frame a question paper
UNIT 5 containing questions relating to constitution, management and business
operations and value the answer scripts.

Viva voce

The viva –voce examination shall be conducted by a committee consisting of the Professor – in-
charge (internal) for training and an External Examiner drawn from the Panel of Examiners as
suggested by the Board of Studies in Cooperation. The marks to be awarded based on the
following.

1. Factual Information about the cooperatives 10 marks

2. Knowledge of the problem and solutions 10 marks
3. Clarity and expression 10 marks
…………..
30 Marks
………….

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Course Code COURSE TITLE L T P C

14M425N ELECTIVE: I COMPUTER 3 - 3 5
APPLICATON –TALLY

UNIT SYLLABUS
Computer – Environment usage – Tally loading – Setting the directory.
UNIT 1

Tally – Starting – Creating Company – Altering company operations –

UNIT 2 General environment configuration – Functional keys and shortcut keys.

Voucher entry – delivery note – Payment voucher – Receipt voucher -

UNIT 3
debit note - Credit note.
Creations of various accounts – Indexing – Creation of ledgers – Multiple

UNIT 4 ledgers – Cost categories – cost centers, Budget – Bank Reconciliation –

Inventory maintenance – Inventory valuation – Interest calculation.
Consolidation of accounts – Import / export data – Final accounts –

UNIT 5 Reporting – Fund flow statements, cash flow statements – Inventory

analysis report – Printing of Report – ERP.

REFERENCE BOOKS:

1. Vishnu Priya Singh - Tally9

2. Kogent Solutions Inc - Tally9
3. Ramaiah Publications - Tally9

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Course Code COURSE TITLE L T P C

14M426P CORE: XIII COOPERATIVE 6 - - 4
ADMINISTRATION AND AUDIT

UNIT SYLLABUS
Meaning and nature of Administration – Definition of cooperative
administration – Scope of cooperative administration – Main fields of
UNIT 1
Cooperative administration – Significance of cooperative administration.

The organizational set-up of the cooperative departments – Registrar of

Cooperative Societies and other Functional Registrars – Set-up of the
UNIT 2 Cooperative department at State, Regional, District And Taluk / Block
Levels In Tamil Nadu.

Audit – Definition – Objects – Advantages Of Audit – Kinds Of Audit –

Audit Programmes –Duties and responsibilities of the auditor – Vouching
UNIT 3 and Routine Checking – Internal Check and Internal Audit – Verification
and Valuation of Assets and Liabilities.

Audit of Final accounts and balance sheet – Misappropriation,

embezzlement of frauds – Audit Classification RBI Norms – Preparation of
UNIT 4
Final Audit – Memorandum and its enclosures.

Definition – Objectives and needs for Cooperative audit – Duties and powers
of Cooperative auditors – Agencies for Cooperative audit – Kinds of
UNIT 5 cooperative audit – Audit of cooperative credit societies, marketing
societies, and consumers cooperative stores.

REFERENCE BOOKS:

1. O.R. Krishnaswamy – Principles of Cooperative Audit

2. Government of Tamilnadu State Cooperative societies Act – 1983 and Rules 1988.
3. Goel R.B. – Cooperative Management and Administration
4. S.L. Goel and B.B. Geol: Principles, Problems and Prospects of Cooperative
Administration.
5. B.N.Tandon : Practical Auditing
6. Dinkar Pagare : Principles and Practice of Auditing.

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Course Code COURSE TITLE L T P C

14M426Q CORE: XIV BUSINESS LAW 6 - - 4

UNIT SYLLABUS
Nature of Contract : Object of Law of contract
The Indian contract act 1872 – Definition of contract - Essential elements of
a valid contract – clarification of contracts – offer and acceptance and
UNIT 1
Communication of offer and Acceptance and Revocation.
Consideration – Capacity to contract – Free consent - Legality of object –
void agreement.
Performance of contract – offer to perform contracts which need not be
performed – by whom contract must be performed who can demand
UNIT 2 performance. Discharge of Contract – meaning – methods – by
performance –by agreement – impossibility of performance.
Remedies for Breach of Contract – Introduction Recession – Damages –
UNIT 3 Specific Performance – injunction - Quasi contracts.
Special Contracts :
Contract of Indemnity and guarantee – Contract of bailment and pledge –
UNIT 4 Contract of Agency – Creation of agency – Rights, duties and liabilities of
an agent - Termination of agency.

Sale of Goods Act :

Formation of contract of Sale - caveat emptor - Express and implied
UNIT 5 conditions and warranties – Performance of Contract of Sale – Rights of an
unpaid Seller.

REFERENCE BOOKS:

1. N.D.Kapoor- “Business Law” Sulthanchand Publishers

2. Srinivasan Business Law Margham Publishers Chennai – 2004
3. Kuchcal, Mercantile Law, Vikas Publishing house New Delhi – 2003.
4. Commercial / Business Law – N.D. Kapoor

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Course Code COURSE TITLE L T P C

14M426R CORE: XV OFFICE MANAGEMENT 6 - - 4

UNIT SYLLABUS
Office Management: Meaning, functions, Role of manager in office –
Planning & scheduling of office work.
UNIT 1

Records Management: Meaning purpose, Principles – Filing: objectives

characteristics of good filing system, methods of filing.
UNIT 2

Office correspondence – Handling inward mail and outward mail, Typing

and reproduction service, mail service – Forms: Types of Forms, Form
design, principles and control.
UNIT 3

Office stationery & supplies –Types of stationery, stationery purchase,

record, storage and issue of stationery.
UNIT 4

Office Cost Reduction: Elements of office cost – methods of cost control –

management of office work – setting standard – process of measurement –
UNIT 5 work simplification.

REFERENCE BOOKS:

1. Leffing welland Robinson: Text Book of office management.

2. P.K.Ghose – Office Management.
3. J.C.Denyly – Office Management.

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Course Code COURSE TITLE L T P C

14A4262 CORE: XVI APPLICATION - - 5 6
ORIENTED PAPER II
PRACTICAL TRAINING
PHASE II

UNIT SYLLABUS
Unit 1: OBJECTIVE OF THE INTERNSHIP
1. To impart training in one Cooperative society / bank for 15 days
thereby providing an opportunity to the student to know in detail
the general working.
2. To bring out a project report like record by a student under the
guidance of a Lecturer in the department of Cooperation.
List of Cooperatives / departments recommended for apprenticeship training.
1. Primary Agricultural Cooperative Bank
2. District Central Cooperative Bank / Brance
UNIT 1 3. Primary Agriculture And Rural Development Bank
4. Urban Cooperative Bank
5. Employees Thrift and Credit Society
6. House Building Cooperative Society
7. Cooperative Consumer Whole Sale Stores / Super market.
8. Primary Weaver’s Society
9. District Cooperative Union
10. Circle Deputy Registrar’s Office
11. Block Department office – Extension officer / Cooperation
12. District Cooperative Audit office.
Unit 2: Detailed study of the byelaws of the society Registration, Liability,
UNIT 2 Working Capital, Membership, Functions, Profit Distribution etc.,

Unit 3: Management and Administration of the society, General body, Board

UNIT 3 of Management Secretary And Various Sections / Departments.

Unit 4: Statutory matters like Amendment of byelaws, Audit – Classification,

UNIT 4 Inspection Inquiry Arbitration Liquidation etc.,
Unit 5: Preparation Record: each student shall submit two records original and
duplicate. The record shall be corrected by the lecturer allotted, The record
UNIT 5
shall contains 3 chapters
1. General Profile 2. Special functions 3.The Work Learnt

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Assessment of Apprenticeship training:

A faculty on rotation basis will be in-charge of this Phase-II practical training programme. The
assessment of apprenticeship training shall be assessed by internal examiner the Professor in-
charge of the Training Programme and an external examiner drawn from the panel of examiners
recommended by the board of studies in cooperation. The following criteria shall be adopted for
an assessment.

1. Internal – by Internal examiner 20 Marks

2. Record 50 Marks
3. Viva Voce 30 Marks
100 Marks

For record and viva voce marks the average of both examiners will be taken into account.

1. Apprenticeship under gone : To Assess the students performance, the department shall
evolve a proforma containing the areas like Attendance, work Learnt, behavior, Attitude
towards the training etc., and get a confidential performance appraisal report from the
concerned society in the prescribed proforma.
2. Apprenticeship record assessment :
1. To verify the record whether it reflects active participation of the student.
2. To verify the records whether the administrative functions of the society are
well recorded.
3. To verify whether the special functions carried out to fulfill the requirement of
the principal objective are well Interpreted.
4. To verify whether the various books, records maintained are recorded.
5. To verify whether the data collected have been presented well (sequence of
ideas elastic tabulation diagram etc.,).

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Course Code COURSE TITLE L T P C

14M426S ELECTIVE: II PRINCIPLES OF 5 - - 5
MARKETING

UNIT SYLLABUS
Marketing: Concept of Market and Marketing, Modern Concept of Marketing,
UNIT 1 Objectives, Classification of Markets, Market Selling, Marketing and
Economic Development.
Marketing Functions: Marketing Process- Concentration, Dispersion and
Equalization: Classifications of Marketing Functions, Functions of Exchange
UNIT 2
- Functions of Physical Supply- Facilitating Functions- Approaches to
Marketing - Marketing Management- Process and Concepts.
Marketing Mix: Meaning of Product, Product Mix- Product Life Cycle- Price
Mix- Pricing Objectives, Kinds of Pricing, Methods of Price Determination,
Market Segmentations: Meaning, Definition, Pattern of Segmentation, New
UNIT 3
Product Development and Segmentation Steps.

Promotion Mix: Importance of Advertising- Personal Selling and Sales

Promotion, Place Mix- Importance of Channels of Distribution - Functions of
UNIT 4
Middlemen

Services Marketing: Meaning, Definition, Features - Difference between

Transaction Marketing and Services Marketing- Classification of services,
UNIT 5
expanded marketing mix for services- SWOT of service mix of Educational
Institutions.

REFERENCE BOOKS:

1. Services Marketing in Indian Context - R.Srinivasan

2. Principles of Marketing - Philip Kotlar.
3. Marketing Management - Pillai and Bagavathi.
4. Marketing Management - Mamoria, C.B and Satish Mamoria
5. Marketing - Gandhi. J.C.

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