Skip to content

Fundamentals of Cooperative Management syllabus

BNK 2107 units · 35 topicsAcademic year 2083/84
Browse the units

Fundamentals of Cooperative Management

7 units

1. Introduction to Cooperative (8 LHs)

  1. Concept of cooperatives
    1. Concept of cooperatives
  2. Functions of cooperatives
    1. Functions of cooperatives
  3. Difference between cooperatives and other businesses
    1. Difference between cooperatives and other businesses
  4. Cooperative thoughts
    1. Cooperative thoughts: Cooperative thoughts of Robert Owen, Charles Fourier, and William King
  5. Raiffeisen Societies, Schulze–Delitzsch Societies. Rochdale model
    1. Raiffeisen Societies, Schulze–Delitzsch Societies. Rochdale model
  6. International cooperative principles
    1. International cooperative principles
    2. Cooperative values
  7. Role of cooperatives in women empowerment
    1. Role of cooperatives in women empowerment, poverty reduction, resource mobilization, community awareness, and entrepreneurship development.

2. Formation and Types of Cooperatives (4 LHs)

  1. Process of registration of cooperative association in Nepal
    1. Process of registration of cooperative association in Nepal
  2. Major types of cooperatives
    1. Major types of cooperatives: producers cooperative, consumer cooperative, worker cooperative, agricultural cooperative, saving and credit cooperative, and multipurpose cooperative.

3. Savings and Credit Cooperatives (8 LHs)

  1. Nature of financial cooperatives, saving products, loan products
    1. Nature of financial cooperatives, saving products, loan products
  2. Lending process
    1. Lending process: loan application, the decision by executive committee or loan sub-committee, personal guarantee, group guarantee, and collateral system, loan disbursement, repayment system, monitoring, and recovery
    2. Loan loss provision
  3. Agency service in cooperatives
    1. Agency service in cooperatives: branchless banking service of commercial banks, Bills payment, and money transfer services.

4. Cooperative Accounting and Taxation (8 LHs)

  1. Introduction to the cooperative accounting system
    1. Introduction to the cooperative accounting system
    2. Double entry system
  2. Types of accounting ledgers in cooperatives
    1. Types of accounting ledgers in cooperatives
  3. Maintaining daybook, subsidiary ledger books, and trial balance
    1. maintaining daybook, subsidiary ledger books, and trial balance
  4. Major financial statements
    1. Major financial statements: income statement and Balance sheet
  5. Reserve funds and other funds
    1. Reserve funds and other funds
  6. Taxation system for cooperatives in Nepal
    1. Taxation system for cooperatives in Nepal.

5. Audit and Reporting (6 LHs)

  1. Importance of auditing in cooperatives
    1. Importance of auditing in cooperatives
  2. Internal audit and external auditing in cooperatives
    1. Internal audit and external auditing in cooperatives
  3. Rights, duties and responsibilities of account supervisory committee of cooperative
    1. Rights, duties and responsibilities of account supervisory committee of cooperative
  4. Budget practices and their preparation and approval, preparation of reports of internal audit
    1. Budget practices and their preparation and approval, preparation of reports of internal audit
  5. Preparation of annual report
    1. Preparation of annual report
  6. Performance evaluating using PEARLS system
    1. Performance evaluating using PEARLS system.

6. Cooperative Management (10 LHs)

  1. Functions of Management applied to Cooperative
    1. Functions of Management applied to Cooperative
  2. Planning, departmentation, coordination and decision-making process
    1. Planning, departmentation, coordination and decision-making process
  3. Types of general meeting
    1. Types of general meeting: Preliminary general meeting, annual general meeting, and special general meeting
  4. Meeting of executive committee and other sub-committees
    1. Meeting of executive committee and other sub-committees, staff meeting, meeting operating procedures
  5. Human resource management
    1. Human resource management
  6. Cooperative education and training
    1. Cooperative education and training: meaning and significance of member education, need and importance of cooperative training, institutional arrangements for cooperative training
  7. Office management
    1. Office management: Registration, dispatch and correspondence, store management.

7. Cooperative Regulation (4 LHs)

  1. Concept of regulation and supervision
    1. Concept of regulation and supervision
  2. Need for regulation and supervision
    1. need for regulation and supervision
  3. Federal structure of cooperative regulation
    1. Federal structure of cooperative regulation, major highlights of Cooperative Act 2074 and Cooperative Rules 2075
  4. Cooperative directives
    1. Cooperative directives.