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Diploma Course in Cooperative Audit (DCA)
- Duration
- Intake Capacity
- Objective
- Course Contents
- Interspersal
- Admission
- Pedagogy
- Practical Training
- Assessment and Evaluation
- Categorization
12 Weeks
30 Participants
1. To enable participants to understand the System and techniques of Account keeping and Finance to facilitate Audit work
2. To enable participants to understand the Concepts and techniques of Costing and key areas of Managerial Accounting and develop analytical skill
3. To appraise about principles of audit and to develop their skill for functional efficiency
4. To enable participants to understand the statutory provisions under Maharashtra State Co-operative Societies Act and Rules and other related laws
5. To enable participants to acquire basic knowledge of Information Technology and auditing in computerized environment
| S.No | Course Title | Units | No.of Sessions |
|---|---|---|---|
| 1 | Co-operative Accounting & Finance | 1 | 30 |
| 2 | Co-operative Cost & Managerial Accounting | 1 | 30 |
| 3 | Principles and Practices of Co-operative Audit | 1.5 | 45 |
| 4 | Co-operative Law and Business Laws | 1 | 30 |
| 5 | MIS and Computer Application | 0.5 | 15 |
| Total | 5 | 150 | |
| 6 | Interspersal | 12 Weeks | |
| First Term(Class room training) | 5 | ||
| Practical Training / Audit Attachment | 2 | ||
| Second Term(Class room training plus one week for examination) | 5 | ||
(a) Personnel working in Cooperative department and Cooperative Institutions with minimum qualification of graduation.
(b) Private candidate, fulfilling the minimum required qualifications, can be also be admitted. Selection of Private candidates will be made through open test to be conducted at each ICM.
(c) Scheduled Caste/Scheduled Tribes candidates will be admitted as per the norms fixed in this behalf by the Govt. of India.
(d) Maximum 40 years, relaxable in special cases.
As the focus of the course is on improving decision making skills, experiential method, role plays, in basket exercises, group discussions and presentations are used.
The focus of class sessions is on developing skills and attitudes through active student participation rather than on summarizing the reading materials through lectures. The participants are expected to study the recommended literature, cases and discuss within small groups outside the class room.
On completion of the first term the participants will be assigned with Audit Attachment wherein they will have to undertake dummy Audit of any society and prepare Audit Report.
Each subject will carry 100 marks consisting of the following heads:
| (i) | Class Test / Assignments | 20 Marks |
| (ii) | Class participation | 20 Marks |
| (iii) | Term End Examination | 60 Marks |
| Total | 100 Marks | |
| (a) | 3 subjects will have 4 x 100 | 400 Marks |
| (b) | 1 subject will have 1 x 150 | 150 Marks |
| (c) | 1 subject will have 1 x 50 | 50 Marks |
| (d) | Audit Attachment Report preparation | 100 Marks |
| (e) | Viva-Voce | 50 Marks |
| Grand Total | 650 Marks | |
| 70% and above | Distinction |
| 60% but below 70% | First Class |
| 50% but below 60% | Second Class |
| 45% but below 50% | Third Class |
| Less than 45% | Failed |