Orientation
programme for Auditor of Cooperative Department. 1. Title of the Programme :: Orientation Programme for the Auditors of Cooperative
Department 2. Objective :: 3. Target Group :: Cooperative Auditor. 4. Duration :: 5
Weeks 5. Intake Capacity :: 20
(twenty) participants per session. 6. Pedagogy :: 7. Course Fees :: Rs.500/- per participants 8. Syllabus :: As
per Annexure – I Sl.No. Subject Session 1 Accounts and
Finance 40 2 Principles and Practices of
Audit 40 4 Cooperative Law 20
100 Sl.No. T O P I
C Session 1. Fundamental of Account-keeping – Accounting concepts and
conventions. 01 2. Classification of Accounts – single and double entry
system – their relative
usefulness. 02-03 3. Accounting Procedure – books of original – entry –
journal – day Book – Cash book – Purchase Book – Sales Book
etc. 04-05 4. General ledger and subsidiary
ledger 06 5. Receipt and Disbursement Statement and Trial
Balance 07-08 6. Accounting errors and their rectification – type of
errors – steps to locate errors – effect of errors and their
rectification. 09-10 7. Preparation of Bank Reconciliation Statement and follow
up action. 11-12 8. Capital and revenue expenses and income – adjustment and
closing entries. 13-15 9. Preparation of Final Accounts – Manufacturing Account,
Trading Account, Profit Loss Account and Balance
Sheet. 16-20 10. Financial Statement
Analysis. 21-22 11. Financial Management – Objective land
Functions. 23-24 12. Working capital Management – Types, determinants and
estimating working capital
requirements. 25-27 13. Various sources of Finance for Cooperative – Internal
and External. 28-29 14. Cost Accounting – Classification of Costs, Cost sheet,
BEP, P/v ratio, Marginal costing of Management
decision. 30-35 15. Budgeting – Preparation of budget, Budgetary
control. 36-38 16. Review 39-40
Objective
Curriculum
Course Contents
Total