UNIT III - History of co-operative movement in India - origin and growth of co-operative movement before and after Independence - Development of Co-operatives under Five year plans.
UNIT IV - Credit Co-operatives:- Organisational features, objectives and working of three tier Agricultural credit structure - working and problems of Agricultural and Rural development banks - working and problems of urban co-operative banks - employees credit societies and Industrial co-operative banks - RBI and co-operatives.
UNIT V - Non Credit Co-operatives:- Organisation, working and problems of
- Marketing co-operatives
- consumers co-operatives
- dairy co-operatives
- Weavers co-operatives
- Co-operative housing societies.
UNIT VI - Co-operative accounts:- Preparation of cash and daybook - bank reconciliation statement - preparation of Trial balance and receipts and charges statement - preparation of final accounts - special features of co-operative accounts.
UNIT VII - Co-operative Audit:- Meaning - objectives - Nature and scope - kinds of audit - Audit programme - Internal check - vouching - valuation and verification of Asset and liabilities - preparation of Audit report - Detection and embezzlement of frauds.
UNIT VIII - Study of various provisions of Tamil Nadu Co-operative Societies Act 1983 and Rules 1988.
UNIT IX - Co-operative management: Features of Co-operative Management - functions of management as applied to Co-operative (Planning, organising, staffing, directing and controlling).
UNIT X - Co-operative Education and Training - Role of NCUI, state Co-operative Unions and District Co-operative Unions in imparting Co-operative Education-Role of NCCT, ICM and Primary Institutes in imparting Co-operative Training - Role of ICA and ILO in Co-operative Education and Training.
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