Syllabus

🔹 Unit I – Introduction to Co-operation🔹

Workload: 10 Hrs | Marks: 10

Topics:

1. Co-operation – Meaning, Definition and Characteristics
   (सहकार – अर्थ, व्याख्या आणि वैशिष्ट्ये)

2. Basic and General Principles of Co-operation
   (सहकाराची मूलभूत आणि सामान्य तत्त्वे)

3. Need, Importance and Problems of Co-operation
   (सहकाराची गरज, महत्व आणि समस्या)

🔹 Unit II – Co-operative Movement

Workload: 10 Hrs | Marks: 10

Topics:

1. Co-operative Movement – Background and Scope
   (सहकारी चळवळ – पार्श्वभूमी आणि व्याप्ती)

2. Aims of Co-operative Movement
   (सहकारी चळवळीची उद्दिष्टे)

3. Progress and Problems of Co-operative Movement in India
   (भारतामधील सहकारी चळवळीची प्रगती आणि समस्या)

🔹 Unit III – Co-operative Society

Workload: 10 Hrs | Marks: 10

Topics:

1. Co-operative Society – Meaning and Structure
   (सहकारी संस्था – अर्थ आणि रचना)

2. Marketing Co-operative Societies – Meaning, Problems and Remedies
   (विपणन सहकारी संस्था – अर्थ, समस्या आणि उपाय)

3. Consumer Co-operative Societies – Meaning, Problems and Remedies
   (ग्राहक सहकारी संस्था – अर्थ, समस्या आणि उपाय)

🔹 Unit IV – Co-operative Bank

Workload: 10 Hrs | Marks: 10

Topics:

1. Co-operative Banks – Meaning, Structure and Importance
   (सहकारी बँका – अर्थ, रचना आणि महत्व)

2. District Central Co-operative Bank – Meaning, Importance and Functions
   (जिल्हा मध्यवर्ती सहकारी बँक – अर्थ, महत्व आणि कार्य)

3. State Co-operative Bank – Meaning, Importance and Functions
   (राज्य सहकारी बँक – अर्थ, महत्व आणि कार्य)

🔹 Unit V – Co-operative Accounts

Workload: 10 Hrs | Marks: 10

Topics:

1. Book Keeping – Meaning, Advantages and Disadvantages
   (हिशेब लेखन – अर्थ, फायदे आणि तोटे)

2. Format of Trading Account and Profit and Loss Account
   (Trading Account आणि Profit and Loss Account चे स्वरूप)

3. Balance Sheet – Meaning and Definition
   (ताळेबंद – अर्थ आणि व्याख्या)

🔹 Unit VI – Co-operative Audit and Auditor’s Role

Workload: 10 Hrs | Marks: 10

Topics:

1. Audit – Objectives and Importance
   (लेखापरीक्षण – उद्दिष्टे आणि महत्व)

2. Problems of Audit and Remedies
   (लेखापरीक्षणातील समस्या आणि उपाय)

3. Role of Co-operative Auditor
   (सहकारी लेखापरीक्षकाची भूमिका)vv

   
   

1. Students will be able to understand the fundamental principles of cooperation,

demonstrate effective teamwork skills, and apply collaborative strategies to

achieve common goals in various contexts.

2. Students will be able to analyse the principles & history of the cooperative

movement and apply cooperative models to promote social and economic

development.

3. Students will be able to understand the structure, functions, and significance of

cooperative societies and evaluate their role in economic and social

development.

4. Students will be able to understand the Co-operative accounts & audits.

5. To know the role of Co-operative auditors.