DETAILED SYLLABUS OF ACCOUNTS OFFICER

NAME OF POST : ACCOUNTS OFFICER
DEPARTMENT : KERALA STATE CO-OPERATIVE BANK LTD
CATEGORY NO. 87/2010  &  88/2010
EXAMINATION DATE :07/09/2012 Friday

TIME : 08.00 AM to 09.15 AM

Maximum Marks : 100
Duration: 1.15 Hours
Medium of Questions: English

Syllabus:  An Objective Type Test (OMR Valuation) based on the qualification prescribed for the post.



1.    Theory and Principles of Co-operation
Concept of co-operation - Definitions of co-operation. Essential nature of co-operation, Values of cooperation. Objectives of co-operation - economic, social, ethical, political. Evolution of co-operation.Pioneers  of  co-operative  movement-Robert  Owen,  Raiffeisen,  Schultze,  Rochdale  Pioneers,  ICAPrinciples 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  non-agricultural  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 to registrar 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-SCARDBobjectives,  functions,  resources,  loan  operations.  Urban  Co-operaiive  Banks  in  India-  objectives, functions, resources, loan operations. Employees Credit Co-operatives-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 cooperatives - 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   .  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.

  7   .  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. 

8.  Banking 
Types of Banks,  Commercial Banking Systems, Functions of Commercial Banks, Credit creation by Commercial Banks,  Reserve Bank of India – evolution, functions of RBI,  Methods of credit control, Banker and Customer: general and special relationship between a banker and customer, negotiable instruments: different types.

9. Financial Management
Definition,  objective  and  scope  of  Financial  Management,   Investment,  Financing  and  Divident 

decision,  Analysis and interpretation of  Financial Statements,  Capitalisation, Cost of Capital, Capital Structure, Working Capital Management 

10. Marketing Management
Marketing  concepts,   Market  segmentation,  positioning,  product  strategies,  pricing  strategies, 

promotion, physical distribution strategies11. Human Resource Management 

Human Resource Management;  Objectives & Functions,  Human resource Planning, Job Analysis, Recruitment  and  Selection,  Training  and  Development,  Motivation,  Performance  Appraisal, Compensation Administration.

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 paper. There is 

no undertaking that all the topics above may be covered in the 

question paper.