Professional Documents
Culture Documents
HDCM Syllabus
HDCM Syllabus
IN COOPERATIVE MANAGEMENT
HDCM
(26WEEKS)
Annexure- I
FIRST SEMESTER
1. Environment For Cooperatives 1.5 45
and Rural Development
2. Cooperative Law, Management 2.0 60
And Administration
3. Cooperative Credit & Banking 1.0 30
4. Non-Credit Cooperatives 1.0 30
5. Cooperative Accounts and Audit 1.5 45
6. MIS & Computer Application-1 1.0 30
Total -------------------------------------------
8.00 240
2
SECOND SEMESTER
10. Assessment & Evaluation: i) Each subject will carry 100 marks consisting of
the following heads:
Sessions: 45
S. No Topic Session
PART- A
Co-operation (Session 35)
6. Cooperation during five year plans: The first five year plan- The Second five 4
year plan- National Development Council Policy Resolution (1958)- The Third Five
Year plan (1961-1966) Working groups and committees, Annual Plans. The
main characteristics, strategy and targets of cooperative Development in Fourth,
5
7. State Aid and Cooperation: Role of State Government in the development of the 2
Cooperative Movement in the state. Maintenance of Cooperative Department-State
Aids- Legal, Financial and Administrative Support Duties, Responsibilities and Powers
of Registrar of Cooperative societies and other functional Registrars.
PART – B
Rural Development (Sessions 10)
1. Concept and significance of rural Development-Philosophical and Sociological aspects 1
of RD.
4. The concept and structure of Panchayat Raj System. Role of Panchayat Raj Institutions 2
in the Development of Rural Economy. Important provisions of Panchayat Raj Act
of the State Concerned.
2. Cooperative society Act and Rules of the State concerned- Salient features- 3
Registration of Coops- need, conditions and Effect of registration- procedure for
Registration – Preparation of Registration proposal.
9. Privileges of the Cooperatives- charge and set off, expemption from fees, duties and 1
taxes- deduction of cooperatives from salary earners.
10. Supervision and Inspection- Audit and, Enquiry, Inspection- provisions and 4
procedures- surcharge procedure.
12. Properties and funds of cooperative societies- statutory funds- Appropriation of net 2
profit- Investment of funds and reserve funds- Rules for employees Provident funds.
7
14. Execution and Enforcement of Awards- Provision and Procedures for filling 2
Enquiry Petition- Attachment and sale of movable and immovable s- Powers
of Principal Officer and Sale Officer.
16. Appeal, revision and review- meaning and distinction- decision against which 3
appeal are made, Appellate authority, cooperative Tribunal, constitution and Power.
18. Special by- laws/sub rules relating to the servie conditions of employees of cooperatives. 2
19. Salient features of multi state cooperative Societies Act, 1984 and model 3
Cooperative Societies Bill (Self Reliant Cooperative Societies Act).
PART- B
Cooperative Management & Administration
(15 Sessions)
PART-A
Cooperative Credit(Sessions 20)
1. Meaning of Credit-Need for Production and Development Credit. Importance of 1
Agricultural Credit and its Characteristics. Type of Credit Short form, Medium and
long term Credit. Need for the Institutional Credit for Agricultural and Rural Development.
8. Management of Over dues, Causes for Over dues and Remedies- Recovery Ethics/ 2
important recommendations of dates Committees on over dues. Non-Performing Assets-
Assets Classification, Income Recognition and Provisioning norms, Capital Adequacy
Norms.
7. Branch Licensing Policy adopted by RBI banking Ombudsman for Customer services. 1
Unit : 1
Sessions: 30
3. Cooperative Processing: 4
4. Cooperative Farming: 1
Prospects.
Consumer Cooperatives:
6. Industrial Cooperatives: 4
7. Dairy Cooperatives: 5
8. Miscellaneous Coopratives
Unit: 1.5
Sessions: 45
PART- A
Cooperative Accounts (Session 30)
1. Fundamental of Account Keeping- Accounting Concept and Conventions. 1
4. Accounting Procedure- Book of Original Entry- Journal and its Subdivisions- Rules for 3
Passing Journal Entries- Preparation of Different Types of Cash Book and Day Book
in Cooperative
5. Various types of Ledgers- General Ledger- Posting of Ledgers from Books of Original 1
Entry- Balancing of Ledger.
7. Preparation Receipt and Disbursement Statement and Trial Balance Accounting- Errors 3
and their Rectification- Type of Errors-Steps to locate Errors- and their Rectification.
10. Creation of Reserves- Different Sources and Types, Statutory Reserves, Reserve for bad 2
and Doubtful Debts- Other Reserves And Provisions in Cooperatives- their Investment-
Prudential Norms for Income Recognition- Assets Classification and Provisioning and
Other related Matters.
11. Treatment of Loans and Subsides in Accounts- Managerial and Other Revenue subsides 1
- Capital Subsidy- Treatment in Final Accounts and Balance Sheet.
PART- B
Cooperative Audit (Session 15)
2. Internal Control: Nature and Objectives of Internal Control- Internal check and Internal 1
Audit internal Control Vis-à-Vis Statutory Audit.
6. Examination and Analysis of Manufacturing Accounts, Trading Account, Profit and Los 2
Account and Balance Sheet.
9. Tax Audit- Conduct, Preparation and Submission of Tax Audit Report under the Income 1
Tax Act
11. Audit of Different Types of Cooperative Institution- Credit and Non Credit Primaries, 1
Central, Apex level and Special Types of Cooperatives.
14
Unit: 1
Sessions: 30
1. COMPUTER FUNDAMENTALS 5
- Types of Computers
- Role of Computer Components- Memory, Cache
Memory Disc, RAM/ROM etc
- Computer Capabilities
- Peripheral Devices- Input/Output, Secondary
Storage Devices etc
- Need and Role of Computer Language- higher
Level, lower Level
2. Operating Systems 3
3. Computer Networking 5
- Network Concepts
- Concept of INTERNET/INTRANET/EXTRANET
- E- Mail_ SENDING AND RECEIVING MAILS
4. WINDOWS’98 5
- Windows Essentials
- FOLDERS/SHORTCUTS etc.
- Windows Explorer
- haring Resources
- Standard Windows Setting
5. MS-WORD-97 12
Unit: 1.5
Sessions: 45
PART- A
Cost Accounting (20 Sessions)
5. Methods of Costing 4
- Job costing
- Process Costing
- Service Costing, and
-Contract Costing in Cooperatives.
PART – B
Financial Management (25 Sessions)
5. Budgets 2
- Preparation of Various budgets
- Cash budget, sales budget
- Production budget- budgetary control
6. Funds management 3
- Significance of funds management in Cooperatives
- Credit appraisal
- Recovery Management
- Managing Term loans- raising of term loans
- Internal financing- compulsory deposit
- Collective and follow up measures
7. Capital Budgeting 2
- Process of capital Budgeting
- Types of Evaluation
6. MARKETING STRATEGY
7. MARKETING PLANNING 1
10. PRICING 2
Meaning, Pricing Objective, Setting the Price- setting Price Objectives- Pricing
Methods etc.
14. PROMOTION 3
18. REVIEW 1
19
Unit : 1
Sessions : 30
S.NO. Topic Sessions
2. Indian Contract Act- essential elements of a valid agreement- void and voidable 4
contract- enforcement and branch of contract-Appropriation of payments- contract of
agency- bailment and pledge- contract of guarantee and indemnity.
3. Sales of good Act- Sale and agreement to sale – condition and warranty- doctrine of 2
caveat emptor- Breach of contract of sale- Rights of an unpaid seller.
4. Salient features of income Tax act and Sales Tax Act- exemption to cooperatives- filling 2
of returns
5. Transfer of Property Act- sale, mortgage and charge- various type of mortgages- 2
doctrine and clog-on-redemption.
6. Indian evidence Act- Facts in issue and relevant facts- oral and documentary evidence- 2
admissibility of evidence- Rules of estoppels- examination ofwitness, cross examination
and re-examination.
10. Indian Limitation Act- salient features- calculation of limitation period and its extension. 1
11. Consumer Protection Act- definition of consumer and procedure for redressal of 2
consumer grievances at Dist., State and National Consumer Commission and
enforcement of orders/ awards.
14. Service Laws- Government Servants Conduct Rule- state Civil service classification, 3
control and appeal rules relating to departmental proceedings/ domestic inquiry.
15. Salient features of minimum wages Act, Bonus Act, Industrial dispute Act, Gratuity 3
Act, Provident Fund Act, and Factories Act.
20
Unit : 1
Sessions: 30
PART- A
Organizational Behavior (Session 15)
2. Individual and Organization- Individual as a unit and sub- system- basic assumptions 3
about individuals and work behavior- issues of individual ability and organizational
influences on work performance and job performance- individual and organization-
interaction, psychological contract – expectations and demands- areas of conflict etc.
5. Groups and Group Dynamics- Formation of formal and informal groups- Group process 1
and decision making- Group effectiveness-stages of group development.
PART – B
Communication (Sessions 15)
10. Dimensions of Human Communications, Channel of Communication, Communication 2
Strategy, Barriers and Gateway in Communication, Situational learning.
12. Proposal and Report- Ways of Written- oral, verbal and non- verbal communication- 3
preparation of proposals and reports, structure of presentation basic content of
presentation for decision making.
13. Committee Dynamics- preparation of agenda for meeting, conducting meeting, writing 2
proceeding to convey decision taken in meeting.
16. Individual assignment work and presentation by participants and assessment by teacher. 2
22
Sessions : 30
2. MANPOWER PLANNING - I 2
Manpower Inventory: job and appraisal of data, role analysis; job and role
description etc.
3. MANPOWER PLANNING – II 2
Business Plan (LRP & SRP) vis-à-vis MPP, Turnover ratio, stability index.
Forecasting period assessment of personnel to be recruited and preparation of MPP.
Career path- promotion and transfer policy; cadre system open And close,
career development planning.
Concept of Discipline:
Organizational Disciplinary Code: Problems of Discipline; counseling; guideline
for administering discipline; Formal approach to discipline, requirements,
I.D.Act/I.R.Act, Rules and Procedures of disciplinary action and their application.
I.R. need, I.R. policy and system approach, problems of I.R. and work rules.
Indian situation, I.R. in the cooperative Organizations- special problems, I.R.
and the rule of Trade Union and the management. Trade unions in India-
their Philosophies& strategies.
Unit : 1
Sessions : 30
5. Index Number. 1
6. Measures of Dispersion. 1
8. Research Design. 1
PART - B
1. Project Concept-identification-Formulation-Market, Financial and cost Benefit Analysis. 4
4. PERT (Programme Evaluation and Review Technique) & CPM Critical Path Method) 2
6. Project Evaluation. 1
25
Unit : 1
Sessions : 30
- MIS concepts
- Characteristics of MIS
- Information requirement at various levels
- Transaction Processing System (TPS)
- Decision Support System (DSS)
- Computer Based MIS – Advantages
- Processing Cooperatives – Sugar, Dairy, Spinning etc.
- Service Cooperatives – Banks
- Cases on MIS
2. MS – EXCEL’97 10
- Creation of Workbook
- Auto fill Facility
- Find , Replace , Goto
- Inserting Built-in-functions, charts, Pictures
- Formatting Facility
3. MS- ACCESS’ 97 15
- Database Concepts
- Creating New Database
- Different Views of list
- Setting Properties of Database
- Adding Toolbars
- Different Insert Options
- spell check and Auto Correct
- Concept of Relationship
- Integrating the documents, worksheet and databases.