Syllabus For The Subject FUNCTIONAL MANAGEMENT IN CO-OPERATION

UNIT - 01

FUNDAMENTALS OF CO-OPERATIVE ACCOUNT KEEPING

UNIT - 02

EVOLUTION OF CO-OPERATIVE ACCOUNT KEEPING - DIFFERENCE BETWEEN COOPERATIVE

ACCOUNT KEEPING AND DOUBLE ENTRY SYSTEM, SINGLE ENTRY SYSTEM

UNIT - 03

DAY BOOK - DIFFERENT TYPES - IMPROVED SYSTEM OF DAY BOOK

UNIT - 04

DIFFERENCE BETWEEN DAY BOOK AND CASH BOOK

UNIT - 05

LEDGE - GENERAL LEDGER - DIFFERENT TYPES OF LEDGERS KEPT BY DIFFERENT COOPERATIVES

POSTINGS FROM DAY BOOK INTO LEDGERS

UNIT - 06

RECONCILIATION OF SPECIAL LEDGER WITH GENERAL LEDGER BALANCE

UNIT - 07

PREPARATION OF STATEMENT OF RECEIPTS AND PAYMENTS

UNIT - 08

DIFFERENCE BETWEEN THE STATEMENT OF RECEIPTS AND PAYMENT AND TRIAL

BALANCE

UNIT - 09

RURAL BANKING - SPECIFIC FINANCIAL NEEDS OF RURAL AREA ST - MT - LT - NON-FORM

AND OTHER CREDIT NEEDS

UNIT - 10

BOOK PROFIT VS NET DIVISIBLE PROFIT - DISTRIBUTION OF PROFIT

UNIT - 11

PROVISIONS OF THE ACT AND BY-LAWS

UNIT - 12

BRANCH ACCOUNT - KINDS OF BRANCH ACCOUNTS - BRANCH CONTROL METHODS