(CATEGORY NOS. 16/2010 & 17/2010)
Exam Date :- 28/07/2011 Thursday 08.00 AM to 09.15 AM
Syllabus: An Objective Type Test (OMR Valuation) based on the qualification prescribed for the post.
Main Topics:-
1. Theory and Principles of Co-operation
Concept of co-operation - Definitions of co-operation. Essential nature of co-operation, Values of
co-operation. Objectives of co-operation - economic, social, ethical, political. Evolution of cooperation. Pioneers of co-operative movement-Robert Owen, Raiffeisen, Schultze, Rochdale
Pioneers, ICA Principles of Co-operation.
2. Co-operative Movement in India
Genesis of co-operative movement in India - Nicholson's report - Co-operative legislation of
1904 & 1912-background and features. Co-operative development in post independence period -
All India Rural Credit Survey Committee (1954), Committee to Review Arrangements for
Institutional Credit for Agriculture and Rural Development (1981). Structure of co-operative
movement in India- agricultural credit, non-agricultural credit, agricultural non-credit and nonagricultural non-credit. Strength and weaknesses.
3. Co-operative legal system
Selected provisions of Kerala Co-operative Societies Act, 1969-Registration, amendment of
byelaws, amalgamation and division. Members of co-operative societies - rights and liabilities
of members. Management of societies - general body, representative general body, election to
the committee, Government nominees and supersession of committee. Properties and funds of
co-operative societies - disposal of net profit, Settlement of disputes - disputes to be referred toregistrar and arbitration court, decision and award on disputes, communication of orders and
decisions -execution of awards and decrees. Winding up and dissolution of co-operative societies
~ liquidator, powers and liquidation procedure. Special Features of Multi-state Co-operative
Societies Act, 2002.
4. Co-operative Banking in India
Organizations under short and medium term credit structure- PACS-DCB-SCB -objectives,
functions, resources, lending operations. Organizations under long term credit structure -
PCARDB-SCARDB- objectives, functions, resources, loan operations. Urban Co-operaiive
Banks in India- objectives, functions, resources, loan operations. Employees Credit Cooperatives-objectives, functions, resources, loan operations. Role of NABARD in co-operative
credit.
5. Agri-business Co-operatives
Types of agri-business co-operatives - production, processing and marketing co-operatives.
Dairy co-operatives - features of APCOS, Constitution and mode of operation of APCOS,
Regional Unions and Federation. Dairy co-operatives in Kerala - evolution and functioning.
Processing of agricultural commodities -paddy, coconut, rubber co-operatives in Kerala.
Marketing co-operatives-objectivcs and functions, structure of co-operative marketing. Role of
NAFED, NCDC&NDDB.
6. Non-agricultural Co-operatives
Consumer co-operative movement in India- organizational structure. Objectives, functions and
operations of primary stores, wholesale stores, state federations and national co-operative
consumer federation. Housing co-operatives- objectives, different types and advantages.
Fisheries co-operatives, Coir Co-operatives, Hospital Co-operatives - objectives and functions.
7. Co-operative Accounting
Salient features of co-operative accounting - co-operative accounting v/s. double entry and
single entry accounting system. Books to be maintained by different types of co-operatives,
important books commonly used in all co-operatives. Statements and returns to be furnished to
the Registrar. Posting in general ledger and special ledger, reconciliation of balances of general
and special ledgers. Preparation and recording of receipts and disbursement statement. Final
accounts -manufacturing account, trading and profit and loss account, profit and loss
appropriation account, reserves and provisions, balance sheet.
8. Co-operative Audit
Stages of audit work- preparation of audit programme, audit procedures, vouching and routine
checking, verification and valuation of assets and liabilities, Reserves and provisions. Audit
memorandum, audit classification, audit certificate, audit fees. Agencies for co-operative audit.
Co-operative auditor- rights, duties, and responsibilities.
9. Management of Co-operative Enterprises
Co-operative management - concept, meaning and definition, unique features of co-operatives,
structure of co-operative organization and management. Problems encountered in management
of co-operatives. Democracy - meaning and application in co-operatives. Decision making in
co-operatives-steps in decision making. Management structure-role and responsibilities of
general body, board of directors, president. Chief Executive Officer-general functions and
duties. Administration of cooperatives- departmental setup of co-operation - State, District and
Taluk level.
NOTE: - It may be noted that apart from the topics detailed above, questions from other
topics prescribed for the educational qualification of the post may appear in the question
3paper. There is no undertaking that all the topics above may be covered in the question
paper.
Candidates can download the Admission Tickets from 07/07/2011 onwards.
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