b.com co-operation(colleges) page 1 of 12 scaa dt. 10.06...

B.Com Co-operation(Colleges) – 2016-17 Annexure : 7A

of 12 SCAA DT. 10.06.2016

BHARATHIAR UNIVERSITY - COIMBATORE

B.COM CO-OPERATION

(For the students admitted during the Academic Year 2016-2017 and onwards)

SCHEME OF EXAMINATIONS ( CBCS PATTERN)

WITH 2 SEM LANGUAGE PAPERS

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STUDY COURSE TITILE

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EXAMINATION COMPONENETS

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Semester - I

I Language - I 6 25 75 100 4

II English - I 6 25 75 100 4

III Core - I Principles of co-operation 5 25 75 100 4

III Core - II Principles of Accountancy 6 20 55 75 3

III Allied : I Business Organisation & Office Management 5 25 75 100 4

IV Environmental Studies 2 50 50 2

Semester - II

I Language - II 6 25 75 100 4

II English - II 6 25 75 100 4

III Core - III Co-operative Financial Institutions in India 5 25 75 100 4

III Core - IV Financial accounting 6 20 55 75 3

III Allied : II Principles of Management 5 25 75 100 4

IV Value Education - Human Rights 2 50 50 2

Semester - III

III Core - V Production, Trade and service co-operatives 5 25 75 100 4

III Core - VI Mathematics - I 5 25 75 100 4

III Core - VII Microsoft Office - Practical 5 40 60 100 4

III Core - VIII Cost Accounting 5 25 75 100 4

III Allied : III Business Economics 5 25 75 100 4

IV Skill Based Subject : 1 Company Law & Secreterial Practice 3 20 55 75 3

IV Tamil@Advanced Tamil (or) Non Major

2 75 50 2 Elective - I ( Yoga for Human excellence)

// womens Rights// Constitution of India

Semester - IV

III Core - IX Tally - Practical 5 40 60 100 4

III Core - X Mathematics - II 5 25 75 100 4

III Core - XI Management Accounting 5 25 75 100 4

III Core - XII Taxation Law and Practice 5 25 75 100 4

III Allied : IV Indian Economy 5 25 75 100 4

IV Skill Based Subject : II Marketing Management 3 20 55 75 3

mailto:CIA@

mailto:CIA@

mailto:Tamil@Advanced%20Tamil%20(or)%20Non%20Major


of 12 SCAA DT. 10.06.2016 IV Tamil/Advanced Tamil (or) Non Major

2 50 50 2 Elective - II (General Awareness)

Semester - V

III Core - XIII Co-operative Legislation 6 25 75 100 4

III Core - XIV Corporate Accounting 6 25 75 100 4

III Core - XV Practical Training 5 40 60 100 4

III Core - XVI Business Communication 5 25 75 100 4

III Elective -1 * Theory and Practice of Banking 5 25 75 100 4

IV Skill Based Subject : III Management Information System 3 20 55 75 3

Semester - VI

III Core - XVII Co-operative Management & Administration 6 25 75 100 4

III Core - XVIII General & Co-operative Audit 6 25 75 100 4

III Core - XIX Internship 5 40 60 100 4

III Elective - II HTML & Internet (Fully Practical) 5 25 75 100 4

III Elective - III Entrepreneurship Development 5 25 75 100 4

IV Skill Based Subject : IV Human Resource Management 3 20 55 75 3

V Extension Activities 50 50 2

Total 3500 140

$ Includes 25% /40% continuous internal assessment marks for theory and practical

papers respectively.

@ No University Examinations. Only Continuous Internal Assessment (CIA)

# No Continuous Internal Assessment (CIA). Only University Examinations)

List of Elective Papers ( Colleges can Choose any one of the papers as Elective

* Elective - I A Theory and Practice of Banking

B Retail Management

C Export Management

* Elective - II A HTML & Internet (Fully Practical)

B Multimedia ( 50% Theory & 50% Practical)

C Software Development with Visual Basic( 50% Theory & 50% Practical)

* Elective - III A Entrepreneurship Development

B Advertising Management

C Service Marketing


of 12 SCAA DT. 10.06.2016 THE EXISTING SYLLABUS 0F 2014-2015 BE FOLLOWED EXPECT THE

FOLLOWING REVISED PAPERS

SEMESTER I CORE PAPER I

SUBJECT TITLE: PRINCIPLES OF CO-OPERATION

Unit-I Evolution of Co-operation: Concept – Features – Benefits of Cooperation. Co-operative Principles:

Meaning – Evolution of Cooperative Principles – Rochdale Principles – Reformulation of

Cooperative Principles by ICA 1937, 1966 – ICA Cooperative Identity Statement 1995: Definition,

Values and Principles.

Unit-II Co-operative Thoughts: Pre-Rochdale Co-operative Thought – Thoughts of Robert Owen,

Dr.William King, and Charles Fourier – Rochdale Model – Post-Rochdale Cooperative Thought:

Dr.Warbasse, Charles Gide and Raiffeisen and Schulz – Different Schools of Cooperative Thought-

Concepts only.

Unit-III Co-operative and Other Forms of Economic System: Capitalism, Socialism and Co-

operation – Co-operation as a Balancing Sector - Cooperation as a System, Sector and a Movement –

Place of Cooperation in open, closed and Mixed Economics - Co-operation and Public Utility

Concerns, Trade Union, Self-Help Groups and Cooperatives.

Unit – IV Co-operation in Foreign Countries: Co-operative Credit Movement in Germany – Consumer Co-

operatives in U.K and Sweden – Dairy Co-operatives in Denmark.

Unit-V Co-operative Movement in India: Genesis of Co-operative Movement in India – Development

during Pre-Independence and Post Independence Era; Strategies for Co-operative Development: Co-

operative Extension, Co-operative Education and Training – Need and Importance – Arrangements

for Co-operative Education and Training in India at Different Levels – ICA- Sectoral Organization.

REFERENCE:

1. Dr. B.S.Mathur, Co-operation in India – Sahitya Bhawan, 1999 and 2010.

2. A. John Winfred and V.Kulandaiswamy, Co-operative Thought, Rainbow

Publications, 1987.

3. Dr.O.R.Krishnaswami and Dr. V. Kulandaiswamy, Co-operation Concept and

Theory, Arudra Academy, Firat Edition 2000.

4. R.D.Bedi, Theory, History and Principles of Co-operation, R.Lall Book Depot,

1999-2000.

5. Dr.V.Kulandaiswamy, Co-operative Dairying In India, Rainbow Publications,

1986


of 12 SCAA DT. 10.06.2016 SEMESTER I CORE PAPER II

SUBJECT TITLE: PRINCIPLES OF ACCOUNTANCY

Unit-I

Introduction to Accountancy: Need for Accounting – Definition – Book Keeping- Accounting

Concepts and Conventions- objectives – limitations – Advantages – Methods of Accounting –

Journal and Ledger – Subsidiary Books – Cash Book – Different types of Cash Books (Simple

Problems).

Unit-II

Preparation of Trial Balance: Final Accounts – Uses – Closing entries – Capital and Revenue items

– Trading accounting - Profit and Loss Account- Balance sheet – Adjusting entries (Simple

Problems) - Common Accounting System in Co-operatives.

Unit- III

Errors: Meaning-Types of errors –Errors and their rectification- Bank Reconciliation Statement-

Meaning-Methods of preparation of BRS (Simple Problems).

Unit-IV

Bills of Exchange- Definition-Features-Advantages-Types of Bills of Exchange.- Accounts of Non-

Trading concerns, Receipts and Payments Accounts- Income and Expenditure Accounts-Balance

Sheet. (Simple Problems).

Unit-V

Consignment Account: Meaning-Features-important terms-Distinction between Sale and

Consignment and Joint Ventures- (Simple Problems)

Note: Distribution of Marks for theory and Problems shall be 40% and 60 %

respectively.

REFERENCES

1. P.Manikavasagam, A Treatise On Co-operative Account Keeping, Rainbow

Publications, 1989

2. O.R.Krishnaswami, Co-operative Account Keeping, Oxford And IBH Publishing

Co. Pvt. Ltd 1992.

3. T.S.Grewal, Double Entry Book Keeping, Sultan Chand and Sons, 1999.

SEMESTER I ALLIED PAPER: 1

SUBJECT TITLE: BUSINESS ORGANISATION & OFFICE MANAGEMENT

Goal: To enable the students to learn fundamental concepts and principles of business

Objective: On successful Completion of this course, the student should gain knowledge regarding

Methods, Types and Nature of Organizations

Prompt Decision Making.


of 12 SCAA DT. 10.06.2016 Unit – I

Nature and Scope of Business: Forms of Business organization – Sole Trader, Partnership firms,

Companies and Co-operative Societies – Public Enterprises.

Unit – 2

Location of Business: Factors influencing Location, Localization of Industries – Size of Firms,

Source of finance – shares, Debentures, Public Deposits, Bank Credit and Trade credit – Relative

Merits and De-merits.

Unit – 3

Stock Exchange – Functions – Procedure of Trading – Functions of SEBI – DEMAT of shares –

Trade Association – Chamber of Commerce.

Unit-4 Office – Its Functions and Significance – office layout and office accommodation – filing and

Indexing.

Unit – 5

Office machines and equipments – Data processing systems – EDP – Uses and Limitations –

Office furniture.

REFERENCE:

1. Y.K.Bhusan, Business organization and Management, S.chand & sons Ltd.

2. Shukla, Business organization and Management, S.chand & sons Ltd.

3. Saxsena, Business Administration, Sahitya Bhavan.

4. Singh B.P and Chopra, Business, organization and Management, Dhanpat Rai & Sons.

5. R.K.chopra, Office Management, Himalaya Publishing House.

6. Sherlaker S.A, Modern Business Organization and Management,1992.

SEMESTER II CORE PAPER III

SUBJECT TITLE: CO-OPERATIVE FINANCIAL INSTITUTIONS IN INDIA

Unit-I

Agricultural Co-operative Credit - Classification of Cooperatives as Agriculture and Non-

Agricultural- Cooperatives Credit / Banking Structure: S.T., M.T.,& L.T., Principles of Good Credit

System – Advantages of Co-operative Credit - PACS: Constitution and Working, Crop Loan, Re-

organization of PACS., S.T. Loan policy and Procedure, Linking of Credit with Marketing- M.T.

Credit: Purpose and Security.NFS lending & Micro Credit.

Unit- II

Cooperative Development: Meaning, Economic Planning and Cooperative - Place of Co-operation

in Five Year Plans - Recommendations of Important Committees: Mehta Committee, Mirdha

Committee, AIRCSC, AIRCRC, CRAFICARD, ACRC, Task Force on Short Term and Long Term

Co-operative Credit Structure (Vaidhyanathan Committee).

Unit-III

DCCB & SCB: Its Significance in the Credit Structure - Constitution and Working- Mobilization of

Deposits-Lending Operations- Over dues and NPA, Apex Banks: Constitution and Working-

Functioning of National Federation of State Cooperative Banks.

Unit-IV


of 12 SCAA DT. 10.06.2016 L.T. Credit: Need for a Separate Agency to provide L.T. Credit- Constitution and Working of

Primary and State Co-operative Agricultural and Rural Development Bank-Debentures: Types,

Procedures, Problems and Sinking Fund-National federation-single Window Co-operative Credit

Delivery System-Multi Agency Approach.

Unit-V

Non-Agricultural Credit Co-operatives: Constitution and Functions of Co-operative Urban

Banks, Employees Co-operative Credit Societies, Co-operative Housing Societies and

Industrial Co-operative Banks-NABARD and RBI.

REFERENCE

1. B.Smathur, Co-operation in India, Sahitya Bhawan, 1999.

2. R.D.Bedi, Theory, History And Principals Of Co-operation, R.Lall Book Depot, 1999-

2000

3. B.L.Mathur, Rural Development and Co-operation, Rbsa Publishers, 2000.

4. C.R.Reddy, Rural Banking In India, Rainbow Pubications, 1987.

5. Nakkiran and John Winfred. A. Co-operative Banking In India, Rainbow Publications,

1988.

SEMESTER II CORE PAPER IV

SUBJECT TITLE: FINANCIAL ACCOUNTING

Unit- I

Financial Accounting: Definition – Scope – Functions – Limitations. Depreciation – Causes

Methods of Depreciation - Straight Line Method and Diminishing Return Method - Provision and

Reserves – Types of Reserves (Simple Problems).

Unit-II

Self Balancing Ledger – Meaning – Debtors Ledger – Creditors Ledger – General Ledger –

Advantages of Self Balancing System – Procedure of Self Balancing – Accounting Aspects (Simple

Problems).

Unit–III

Single Entry System - Meaning and features - Ascertainment of Profit – Statement of Affairs –

Conversion Method ( Simple Problems)

Unit–IV

Departmental Accounts: Meaning – Need – Advantages – Distinction between Departments and

Branches – Transfer at Cost or Selling Price (Simple Problems) - - Branch Account: Meaning –

Objects – Types of Branches – Dependent Branch – Branch account and preparation of Branch

Trading, Profit & Loss & Balance Sheet. (Excluding foreign branches) (Simple Problems).

Unit–V

Hire Purchase and Installment Purchase System – Definition – Features – Installment Purchase

System – Distinction between Hire Purchase and Installment Systems – Hire Purchase Trading

Account - Goods on Sale or Return (Simple Problems).

Note: Distribution of Marks for Theory and Problems shall be 40% and 60% respectively.

REFERENCE


of 12 SCAA DT. 10.06.2016 1. S.P.Jain and K.L.Narang, Financial Accounting, Kalyani Publishers, 1994.

2. T.S.Reddy and A.Murthy, Financial Accounting, Morgham Publications, 2005.

3. Jain And Narang, Advanced Accountancy, S.Chand And Co, 2000.

4. M.C.Shukla, Advanced Accountancy, S,Chand And Co, 2000

5. R.C.Gupt and Padhasamy, Sultan And Co, 2003.

SEMESTER III CORE PAPER V

SUBJECT TITLE: PRODUCTION, TRADE AND SERVICE CO-OPERATIVES

Unit-I

Marketing Co-operatives: Origin and Development of Co-operative Marketing in India - Primary

and Apex Co-operative Marketing Societies in India - Their Constitution and working -Various

forms of assistance from Government and NCDC- Regulated Markets.

Unit-II

Dairy Co-operatives: Place of Dairying in the Indian National Economy, Structure of Dairy Co-

operatives- NDDB - AMUL Pattern: Working and Functions of National Dairy Cooperative

Federation - State Cooperative Milk Producers Federation -District Cooperative Milk Producers

Union and Primary Cooperative Milk Producers Society, Operation Flood Schemes, Recent

Developments and its problems.

Unit-III

Consumer Co-operatives: Need and Importance, Origin and Development, Structure, Working of

Primary, District , Apex Consumer Co-operatives and NCCF, Supermarkets, Recent Development

and its problems.

Unit-IV

Industrial and Processing Co-operatives: Origin, Types and Development of Industrial Co-

operatives in India. Handlooms Weavers Co-operatives: Constitution and Working of Primary

Societies and Apex Societies-Processing Co-operatives - Need, Importance, Spinning Mills, Sugar

Factories - Tea factory: Constitution and Working.

Unit-V

Other Co-operatives: Labour Contract Societies, Co-operative Printing Press - Co-operative

Hospitals, Co-operative Publishers and Colleges - Fisheries Co-operatives and Forest Produce Co-

operatives (LAMPS) and New Generation Cooperatives.

REFERENCE

1. B.L.Matur, Rural Development and Co –operation RBSA Publishers, 2000

2. B.S.Mathur, Co-operation In India, Sahitya Bhawan, 1999

3. R.D.Bedi, Theory, History and Principles of Co-operation, R.Call Book Depot, 1999-2000.

4. S.Shanmugasundaram, Weavers Co-operatives, Rainbow, Publications, 1987

5. T.N.Hajela, Principles, Problems and Practice of Co-operation.

SEMESTER IV CORE PAPER XII

SUBJECT TITLE: TAXATION – LAW AND PRACTICE

Unit –I

Provisions of the Income Tax 1961: Evolution of Tax-Principles-Residential and Non-Residential

Status - Tax Relating to Individuals-Income from various sources– Assesses,

Assessment Year and Accounting Year.

Unit –II


of 12 SCAA DT. 10.06.2016 Heads of Income: Individual Salary-Income from House Property – Computation of Salaries and

Income from house Property (Simple problem).

Unit –III

Profits & Loss of Business or Profession: Meaning of Business or Profession, Computation of

Profession of an Individual – Computation of Capital Gains (simple problem).

Unit –IV: Income from Other Sources: Computation of Income from other Sources – Deductions under

chapter 6A –Section 80C and 80G Only (simple problem).

Unit –V

Filing of Returns: Assessment of individual –Computation of Total Income-Tax Liability (simple

problem).

REFERENCES:

1. Bhagavathi Prasad - Income Tax Law & Practice

2. Mehrothra - Income Tax Law & Practice

3. Gour & Narang - Income Tax Law & Practice

4. Dingare pagare - Income Tax Law & Practice

5. Dingare Pagare - Business Taxation

6. Balasubramanian - Business Taxation

SEMESTER V CORE PAPER XIII

SUBJECT TITLE: CO-OPERATIVE LEGISLATION

Unit-I

Legal Frame Work for Cooperatives: History of Cooperative legislation in India- Cooperatives

Credit Societies Act of 1904- Cooperative Societies Act of 1912 -Model Cooperative Societies Bill

1957 – Model Cooperative Societies Bill 1991– Andhra Pradesh Mutually Aided Co-operative

Societies Act 1995 - Multi State Cooperative Societies Act 2002- Self Reliant Co-operative Societies

Act: Features - 97th

Constitution Amendment.

Unit-II

Tamilnadu Cooperative Societies Act, 1983 and Rules, 1988: Provision Relating to Registration,

Amendment of Bye Laws, Division and Amalgamation, Qualifications, Rights and Liabilities of

Members, Management, Qualification and Disqualification of board.

Unit-III

State Aid to Cooperatives – Duties and privileges of Registered Societies - Properties and funds of

Registered Societies - Net Profit Distribution – Audit – Inquiry – Inspection – Surcharge –

Settlement of disputes- Surcharge – Offences and Penalties.

Unit-IV

Arbitration & Supersession of the board – Winding up of Registered Societies – Execution of orders-

Co-operative Tribunals – Appeals – Revision - Review

Unit-V


of 12 SCAA DT. 10.06.2016 Provision Relating to Employees of Cooperatives: Common Cadre-Recruitment Bureau-Selection,

Placement– Offences and Penalties to Employees –Provision Relating to Appeal, Revision-Review-

Cooperative Tribunals.

REFERENCES

1. Vidwans M.D, Cooperative Law in India, Sahithya Bhavan Publishers, New Delhi, 1956.

2. Government of Tamilnadu,Tamilnadu Cooperative Society’s Act of 1983.

3. Government of Tamilnadu, Tamilnadu Cooperative Societies Rules of 1988.

4. Weeraman P.E, The Effect of Cooperatives Law on the Autonomy of Cooperatives in South East

Asia, New Delhi, ICA, 1989.

5. Weeraman P.E, A Model Cooperatives Societies Law With the Authors Commentary, New

Delhi, ICA, 1994.

6. Calvert H, The Law And Principles of Cooperation, Thacker Spink &Co. Pvt. Ltd., Calcutta,

1959.

7. Sivasubramanian.A.P, Cooperative Societies Act1983, Arul Selvi Publication, Tirunelveli.

8. Government of India, Report of the Committee on “Model Cooperative Act” Planning

Commission, (May1991).

9. Goel.B, Cooperative Legislation Trends and Dimensions, Deep and Deep Publication New Delhi.

(2013)

10. Multi Unit Cooperative Societies Act 2002.

11. Tamilnadu Cooperative Societies Act1983 and Rules 1988 – Co-operative Union Publication.

12. 97th

Amendment –Govt of India, Gazatte, 2011.

13. Report off the Committee on Co-operative Law Government of India.

SEMESTER V CORE PAPER XV

SUBJECT TITLE: BUSINESS COMMUNICATION

Unit - I

Communication: Concepts - Objectives - Types - Barriers to the Communication – Characteristics

of good Commercial writing - General principles of Commercial Correspondence – Importance of

Commercial correspondence – Principles of effective business Letter – Principles of effective

Correspondence - Need and functions of a Business letter - Kinds of business letters.

Unit- II

Trade and Banking Correspondence: - Enquiries and replies - Orders and Execution - Credit and

Status Enquiries - Claims and Adjustments - Circular Letters – Letter Relating to Agency;

Correspondence with financing and relating to opening of accounts – Cash Credit and Overdraft

facilities – Internal and External Correspondence with Co-operative Department and Government

organizations.

Unit-III

Report: Concepts - Principles Governing the Preparation of report- Qualities of Good Report -

Functions of Report - Business Report - Types of Reports - Report by Individuals - Reports by

Committees or Sub-committees - Directors Reports -Minutes - Drafting of Resolutions and Minutes

of a company meetings, Minutes Vs Reports.

Unit - IV


of 12 SCAA DT. 10.06.2016 Job Application Letters and Resumes: Interview letters - Essay writings on commerce - Industry

and Banking - Communication Ethics - Legal aspects in Business Communications.

Unit - V

Drafting of Company Meeting Notices: Minutes- Agenda Notifications Letters to the Editorial of

Newspapers - Precise Writing Modes of Communication: Internet, E-mail, Voice-mail, Intercom,

Telegrams, Telex, Telephone, Fax, SMS, Video Conferencing, Multimedia, Smart Phone, Cellular

Phones and I pad.

REFERENCE

1. M.S.Ramesh and C.C. Pattanshetti, Business Communication, R.Chand and Co,,

1999

2. Urmila Rai and S.M.Rai, Business Communication, Himalaya Publishing House,

2001

3. Rajendra Pal, J.S.Korlahalli, Essentials of Business Communication, Sultan Chand

and Sons, 2000

SEMESTER V ELECTIVE GROUP - A

SUBJECT TITLE: THEORY AND PRACTICE OF BANKING

Unit-I

Evolution of Banking: Origin and Development of Banking- Types of banks and its Functions -

Different Types of Deposits - Types of Customer - Banker Customer Relationship- RBI and its

Regulatory Functions.

Unit-II

Financial Instruments: Definition – Negotiable Instrument – Cheques, Bills of Exchange,

Promissory Notes, Other Credit Instruments: Demand Draft, Letters of Credit. Crossing: Meaning

and kinds, Endorsement: Meaning and kinds – Credit and Debit Cards- Hybrid instruments.

Unit-III

Clearing of Various Financial Instruments: Cheques, Demand Draft, Pay order, Bills of Exchange,

Bonds, Treasury Bills, Certificate of Deposits, Fixed Deposits, Hundies, Ware Housing Receipts,

Bills of Lading- Duties and Responsibilities – Statutory Protection-Unpaid Instruments-

Consequences- Clearing Systems and Functions.

Unit-IV Funds Management: Investments –Borrowings and Lending Rates- Floating and Fixed Rates - Loan

and Advances, Secured and Unsecured Loans – Types of Securities: Lien, Pledge, Hypothecation,

Mortgage and Charge- Share actives ,Stock Exchange.

Unit-V

Technology Adopted and Modern Banking: Internet Banking – Automatic Teller Machine (ATM)

– Core Banking Solutions - RTGS - NEFT- Electronic Fund Transfer (EFT) - Smart Card - KYC

norms- Different card usage of customers (VISA, Debit , Business card, Smart card)

REFERENCE

1) K.P.Kandasani, Banking Law and Practice, S.Chand and Company Ltd, 1998

2) Shokhar and Shekhor, Banking Theory and Ractice, Vikas Publishing House Pvt Ltd, 2000

3) E.Gardan and K.Natarajan, Banking Theory Law and Practice, Sultan Chand and Sons, 1999

4) Sundhoran and Varshney Banking Theory Law and Practice, Sultan Chand and Sons, 1999

5) T.T. Sethi, Money, Banking and International Trade, S.Chand and Company Ltd, 1999


of 12 SCAA DT. 10.06.2016

SEMESTER VI CORE PAPER: XVIII

SUBJECT TITLE: GENERAL AND CO-OPERATIVE AUDIT

Unit: 1

Audit: Commercial & Co-operative Audit-Origin-Definition-Objectives- Advantages- Nature and

Scope of Audit - Difference between Commercial and C-operative Audit- Rights, Duties and

Responsibilities of Commercial Auditor- Audit Programme- Vouching of Cash and Trade

Transitions- Routine Checking- Importance of Routine Checking.

Unit-II

Verification and valuation of Assets and Liabilities: meaning of verification-mode of valuation

various assets and liabilities-Depreciation-Definition – Objectives- Methods- Auditors duty. Reserve:

Meaning-Definition-Various Reserves- Audit of Final Accounts: Profits and Loss Account-Balance

Sheet-Relationship between them.

Unit-III

Cooperative Audit: Meaning – features –types- Rights, Duties and Responsibilities of Co-operative

Auditor: Auditor's Responsibility- Distinguish Features of Audit from Inspection and Supervision,

Commencement of Co-operative audit: Audit Programme, Mechanical and Administrative Audit.

Unit-IV Audit Programme for Selected Co-operatives: Co-operative Credit Institutions (PACS, DCCB and

Non-Credit Co-operatives (Marketing Cooperatives, Consumers Co-operatives, Dairy Co-operatives

and Industrial Co-operatives) - Audit Classifications- Preparation of Final Audit Memorandum and

its Enclosures- Schedule of Audit defects.

Unit-V

Embezzlement and Fraud: Various Methods- Methods of their detection- safeguard to empty in

internal checking and internal audit- Recent Trends in Audit-International Standard of Audit (ISA)

REFERENCE

1) R.G.Saxena, Principles and Practice of Auditing Himalaya Publishing House, Reprint 1999 (4th

Revised Edition), 1999.

2) D.R.Kapoor, Hand Book Of Co-operative Audit, Anmol Publications Pvt Ltd, 1998

3) B.N.Tandan, S.Sudhorsanan, S.Sundhora Babu, A Hnd Book Of Practical Auditing, S.Chand And

Company Ltd, 2000.

4) B.N.Tandon, A Hand Book Of Practical Auditing, S.Chand And Company Ltd, 2003.

SEMESTER VI SKILLED BASED SUBJECT - IV

SUBJECT TITLE: HUMAN RESOURCE MANAGEMENT

SUBJECT DESCREPTION:

This course presents the functions of Human Resource Management In broader sense. Today every

business success depends up on the implementation of effective HRM within their organization.

Goals: This enables the students to learn the basic concepts regarding HRM

Objectives:

To impart the knowledge to the students on the Functions of HR / Personnel Department, Labour

Welfare and Industrial Relations.

To Inculcate Labour welfare measures.

To Learn the effectiveness of workers participation in Management.


of 12 SCAA DT. 10.06.2016

Unit-I

Human Recourse Management: Concept, Nature and Scope - Objectives- Functions of HRM- the

Role of HR manager - Organisational Structure of HRM.

Unit-II

Human Resource Planning: Job Analysis- Job Description- Job Specification - Recruitment and

Selection – Placement, Training and Development for Employees.

Unit-III

Performance Appraisal: Job Evaluation - Merit Rating - Promotion - Transfer and Demotion -

Punishment.

Unit- IV

Wage and Salary Administration: Incentive System - Labour Welfare and Social Security - Safety,

Health and Security - Retirement Benefits to Employees.

Unit-V

Industrial Relation: Trade Unionism, Settlement of Disputes, Grievance Handling - Collective

Bargaining and Worker's Participation in Management - Stress Management.

REFERENCE

1. Personnel Management and Industrial Relation, Memoria. C.B (6th

Edition,1988)

2. Human Resource Managemen, VSP. Rao

3. Human Resource Management, Prasad L.M. (2nd

Edition, 2009)

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