Cooperative Management syllabus

Cooperative Management

• 1 Introduction to Cooperative (10 LHs)

  • Cooperative concepts, features, principles, functions and values
  • Cooperatives versus other businesses
  • Owen, Fourier and King; Raiffeisen and Schulze-Delitzsch societies; Rochdale model
  • Roles in women empowerment, poverty reduction, resource mobilization and entrepreneurship
• 2 Types of Cooperatives (5 LHs)

  • Producer, consumer, worker, agricultural, saving and credit, and multipurpose cooperatives
  • Registration of cooperative associations in Nepal
• 3 Savings and Credit Cooperatives (8 LHs)

  • Saving and credit cooperatives; saving and loan products
  • Loan application, committee decisions, guarantees and collateral
  • Loan disbursement, repayment, monitoring and recovery
  • Loan loss provision
  • Branchless banking, bill payment and money transfer agency services
• 4 Cooperative Management (10 LHs)

  • Planning, departmentation, coordination and decisions
  • Preliminary, annual and special general meetings
  • Executive, subcommittee and staff meetings; procedures
  • Human resource management
  • Member education and cooperative training
  • Office registration, dispatch, correspondence and stores
• 5 Cooperative Accounting, Auditing and Reporting (10 LHs)

  • Cooperative accounting system and financial statements
  • Reserve and other funds
  • Internal and external auditing
  • Audit committee rights, duties and responsibilities; internal audit reports
  • Annual report and PEARLS performance evaluation
• 6 Cooperative Regulation (5 LHs)

  • Regulation and supervision concepts and need
  • Federal cooperative regulatory structure
  • Cooperative Act 2074 and Rules 2075
  • Cooperative directives