Orientation programme for Auditor of  Cooperative Department.
  Objective
  Curriculum
  Course Contents

 

Objective

1.

Title of the Programme

::

Orientation Programme for the Auditors of Cooperative Department

2.

Objective

::

  • To improve the Operational skill & working efficiency in the sphere of Auditing.
  • To develop the skill of testing the overall operational health of the organization and suggestion there of.

3.

Target Group

::

Cooperative Auditor.

4.

Duration

::

5 Weeks

5.

Intake Capacity

::

20 (twenty) participants per session.

6.

Pedagogy

::

  • Classroom training
  • Group discussion
  • Assignment
  • Panel & general discussion
  • Case Presentation

7.

Course Fees

::

Rs.500/- per participants

8.

Syllabus

::

As per Annexure I

top

CURRICULUM

Sl.No.

Subject

Session

1

Accounts and Finance

40

2

Principles and Practices of Audit

40

4

Cooperative Law

20

Total

                    100

top

        Courses  contents         :: 

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

                

top