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COM5EJ305 • Co-operative Theory & Practice
Official Syllabus
Calicut University • FYUGP B.Com Elective•Course Code: COM5EJ305 (3)•Semester V Co-operation Specialization

Official Course Syllabus: Co-operative Theory and Practice

Official curriculum framework prescribed by the University of Calicut under the Four Year Undergraduate Programme (FYUGP) regulations for the B.Com Co-operation Elective stream. Includes course summary, pre-requisites, Bloom's Taxonomy course outcomes (CO1–CO4), module-wise lecture hour allocations, open-ended practical topics, and approved university reference textbooks.

Course Type
Major (Elective)
Academic Level
Level 300–399
Total Credits
4 Credits
Lecture Hours
4 Hrs / Week
Instruction Mode
Theory + Case Study
Total Hours
60 Hours

Course Summary & Pre-requisites

Summary: This course is designed to explore the fundamental principles, theories, and practical applications of cooperation across global, national, and state levels.

Pre-requisites: Having a background in a related field such as business, management, or a similar social science discipline can be beneficial.

Pedagogical Framework

Course Outcomes (CO) & Cognitive Competencies

Mapped against Revised Bloom's Taxonomy levels and Knowledge Categories:

CO CodeCourse Outcome StatementCognitive Level*Knowledge Category#Evaluation Tools Used
CO1Gain knowledge of the legal and regulatory framework governing cooperatives, including laws, regulations, and policies relevant to cooperative formation, governance, and operation.Understand (U)Conceptual (C)Examinations, Assignment
CO2Explain the fundamental principles underlying cooperative organizations.Analyse (An)Conceptual (C)Instructor-created exams, Assignment
CO3Analyze the legal frameworks, regulatory structures, and government policies governing cooperative enterprises.Analyse (An)Conceptual (C)Examinations, Project
CO4Apply theoretical concepts to practical scenarios, developing business plans, feasibility studies, and cooperative development strategies for new or existing cooperative enterprises.Apply (Ap)Procedural (P)Project, Case study

* Cognitive Levels: Remember (R), Understand (U), Apply (Ap), Analyse (An), Evaluate (E), Create (C)

# Knowledge Categories: Factual Knowledge (F), Conceptual Knowledge (C), Procedural Knowledge (P), Metacognitive Knowledge (M)

Module Architecture

Detailed Syllabus: 60-Hour Lecture Schedule

Curriculum divided into four theoretical/analytical modules and one open-ended applied module:

Module I • 12 Hours

Origin of Cooperative Movement in the World

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Unit 1 (5 Hours): Co-operation - Meaning - Definition - Features - Importance - Objectives, Benefits of Co-operation - Cooperation and other economic systems.
Unit 2 (4 Hours): Origin and Development of cooperative movement in Great Britain (Consumer) - Germany (Agricultural Credit) - Denmark (Dairy).
Unit 3 (3 Hours): Cooperative movement in China (Induscos) - Japan (Multi-purpose societies) - USA (Marketing) - USSR (Collective Farms).
Module II • 12 Hours

Origin of Cooperative Movement in India

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Unit 4 (3 Hours): Brief history of cooperative movement in India (Nicholson Report, Acts of 1904 & 1912, Maclagan Committee, Montague-Chelmsford Reforms, post-independence Five-Year Plans).
Unit 5 (5 Hours): Principles of Co-operation: Rochdale (first stage) - Reformulated Co-operative Principles by ICA (2nd stage) - Karve Committee on Co-operative principles (3rd stage) and Principles at the 4th stage by ICA in 1995 (Manchester Statement on Cooperative Identity).
Unit 6 (4 Hours): International Cooperative Alliance (ICA) - Objectives - role - membership categories - Governing bodies (General Assembly, Board of Directors, Sectoral Organizations).
Module III • 12 Hours

Cooperative Credit Structure in India

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Unit 7 (3 Hours): Urban Cooperative Banks (UCBs) – Role, functions, priority sector lending, regulatory evolution, BR Amendment Act 2020, and Vishwanathan 4-tier framework.
Unit 8 (3 Hours): Rural cooperative credit system - Short term structure - State Cooperative Banks (SCB), District Central Cooperative Banks (CCB/DCCB) and Primary Agricultural Credit Societies (PACS).
Unit 9 (2 Hours): Long-term cooperative credit structure: Primary Agricultural and Rural Development Banks (PCARDB) - State Co-operative Agricultural and Rural Development Banks (SCARDB).
Unit 10 (4 Hours): National Bank for Agriculture and Rural Development (NABARD) and its pivotal role in the co-operative movement (CRAFICARD, refinance, RIDF, supervision under BR Act).
Module IV • 12 Hours

Cooperatives in Kerala

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Unit 11 (6 Hours): An overview of history of co-operatives in Kerala (Travancore, Cochin, Malabar, KCS Act 1969) - Short term credit structure in Kerala Since 2019 - Concept of Kerala Bank - Management and organisation structure.
Unit 12 (5 Hours): Major Apex Federations: MILMA (KCMMF dairy) - HANTEX (handlooms) - MATSYAFED (fisheries) - KERAFED (coconut processing) - CONSUMERFED (consumer retail & price control).
Unit 13 (3 Hours): Workers Co-operatives - Significance of Workers Co-operatives in Kerala - In-depth study of Uralungal Labour Contract Co-operative Society (ULCCS) and Indian Coffee House (ICWCS).
Module V • 12 Hours

Open Ended Module (Applied / Practical)

Experiential Learning
1. The Role of Cooperatives in Sustainable Development:

Analyzing how cooperatives contribute to the UN Sustainable Development Goals (SDGs), including poverty alleviation, gender equality, clean energy, and climate resilience.

2. Digital Transformation and Technology Adoption in Cooperatives:

Assessment of Core Banking Solutions (CBS), mobile banking apps, UPI, biometric micro-ATMs in PACS, and supply chain digitisation in consumer/producer cooperatives.

3. Field Immersion & Institutional Case Study:

Mandatory field visit to a nearby cooperative society (e.g. PACS, Milk Society, Neethi Medical Store, or Urban Bank) and preparation of a detailed operational report evaluating governance, loan disbursements, and member welfare services.

University Pedagogical Recommendation: It is recommended to prepare the syllabus of the fifth module of this course by ensuring a balance between theoretical exploration and practical application. Participants should not only understand cooperative theories but also be able to apply them in real-world business and governance scenarios.
Recommended Reading

Approved University Reference Textbooks

Standard reference books prescribed by the Calicut University Board of Studies in Commerce:

Reference Book 1

Principles, Problems and Practice of Co-operation

Author: Hejela, T.N. • Konark Publishers, New Delhi

Reference Book 2

Fundamentals of Co-operation

Author: Krishnaswami, O.R. • S. Chand & Company, New Delhi

Reference Book 3

Theory of Co-operation - An in-depth Analysis

Authors: Krishnaswami, O.R. & Kulandaisamy, V. • Shanma Publication, Coimbatore

Reference Book 4

Co-operation in India

Author: Mathur, B.S. • Sahithya Bhavan Publishers, Agra

Reference Book 5

Theory, History and Practice of Co-operation

Author: Bedi, R.D. • R. Lal Book Depot, Meerut

COM5EJ305Co-operative Theory & Practice
Official Syllabus • PDF Notes
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