Tribhuvan University

Faculty of Management

Office of the Dean

Bachelor of Business Management (BBM)

Course Title: Cooperative Management

Course Code: BNK 217

Semester: Semester 6

Nature of Course: required

Full Marks: 100

Pass Marks: 50

Credit Hours: 3 Cr.

Curriculum: BBM curriculum effective from 2021

Course Description

This course begins with the basic concept, features, principles functions and thoughts of the cooperative. It also deals with the functioning of different types of cooperatives, management of cooperatives, and operation of financial cooperatives , cooperative accounting, auditing, and reporting. Further the course highlights the regulation of cooperatives in Nepal.

Course Objective

This course aims to provide students with a foundation of cooperative operation and management. It also aims to familiarize students with the techniques of performance evaluation of a cooperative and existing rules and regulations r elated to cooperatives in Nepal. Course Description This course begins with the basic concept, features, principles functions and thoughts of the cooperative. It also deals with the functioning of different types of cooperatives, management of cooperatives, and operation of financial cooperatives , cooperative accounting, auditing, and reporting. Further the course highlights the regulation of cooperatives in Nepal.

Course Contents:

Lecture hours show the approximate classroom time allocated to each unit.

Concept and features of cooperatives
Cooperative principles
Functions of cooperatives
Difference between co operatives and other businesses
Cooperative t houghts: Cooperative thoughts of Robert Owen, Charles Fourier, and William King
Raiffeisen Societies, Schulze– Delitzsch Societies. Rochdale model
Cooperative v alues
Role of cooperative s in women empowerment, poverty reduction, resource mobilization, community awareness, and entrepreneurship development.

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

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

Functions of Ma nagement applied to Cooperative
Planning, departmentation, coordination and decision-making process
Types of general meeting: Preliminary general meeting, annual general meeting, and special general meeting
Meeting of executive committ ee and other sub -committees, staff meeting, meeting operating procedures
Human resource management
Cooperative education and t raining: meaning and significance of member education, need and importance of cooperative training , institutional arrangements f or cooperative training
Office management: Registration, dispatch and correspondence, store management.

Introduction to th e cooperative accounting system
Major financial statements: inco me statement and Balance sheet
Reserve funds and other funds
Importance of auditing in cooperatives
Internal audit and external auditing in cooperatives
Rights, duties and responsibilities of audit committee in cooperative
preparation of reports of interna l audit
Preparation of annual report
Performance evaluating using PEARLS system.

Concept of regulation and supervision
Need for regulation and supervision
Federal structure of cooperative regulation , major highlight s of Cooperative Act 2074 and Cooperative Rules 2075
Cooperative directives.

Cooperative Management

Syllabus