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Certificate course in Accounts of Trusts & Co- operative Society



₹ 35,000 VAT incl.


  • Type


  • Methodology


  • Duration

    6 Months

  • Online campus


Co-operative movement has made tremendous progress in every aspects of the Indian
economy. Huge numbers of cooperative societies have taken birth in the country over the time
to boost the cooperative movement and so is developed the NPO sectors. As per my view this
expansion has not yet achieved its optimum level and there still lie an enormous scope for their
development in our country. We, Chartered Accountants, as a watchful guardian have huge
responsibility on our shoulders for making sure that the policies formed, rules made by the
Government are being duly complied by those charged with the authorities and the fund
involved is going in it deserving hands

About this course

1. Framework of Laws governing co-operative societies (including Co-operative Societies Act, 1912, Multi State Co-operative Societies Act, 2002, Banking Regulations Act, 1949, various State laws governing co-operative societies, Flat Ownership and Apartment Ownership Acts etc.) 2. Framework of Laws governing NPOs (including Indian Trust Act, 1882 and various State laws governing trusts, Societies Registration Act, 1860, Companies Act, 1956 etc.) 3. Relevance of cooperative societies and NPOs in the socio economic set up of the country. Distinguishing aspects between co-operative societies and NPOs. 4. Types of co-operative societies, peculiar features and distinguishing aspects. Formation and Registration of co-operative societies – Legal and procedural aspects. 5. Types of NPOs, peculiar features and distinguishing aspects. Formation and Registration of NPOs – Legal and procedural aspects. 6. Peculiar management and accounting aspects concerning



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  • Systems
  • Credit
  • Banks
  • Secretary
  • Operations
  • Management
  • Taxation
  • LAWS
  • Accounting & AUDITING
  • Co-operative SOCIETIES

Teachers and trainers (1)




Course programme

Larger institutions are often called cooperative banks. Some are tightly integrated federations of credit unions, though those member credit unions may not subscribe to all nine of the strict principles of the World Council of Credit Unions (WOCCU).

Like credit unions, cooperative banks are owned by their customers and follow the cooperative principle of one person, one vote. Unlike credit unions, however, cooperative banks are often regulated under both banking and cooperative legislation. They provide services such as savings and loans to non-members as well as to members, and some participate in the wholesale markets for bonds, money and even equities.[2] Many cooperative banks are traded on public stock markets, with the result that they are partly owned by non-members. Member control is diluted by these outside stakes, so they may be regarded as semi-cooperative.

Cooperative banking systems are also usually more integrated than credit union systems. Local branches of cooperative banks select their own boards of directors and manage their own operations, but most strategic decisions require approval from a central office. Credit unions usually retain strategic decision-making at a local level, though they share back-office functions, such as access to the global payments system, by federating.

Some cooperative banks are criticized for diluting their cooperative principles. Principles 2-4 of the "Statement on the Co-operative Identity" can be interpreted to require that members must control both the governance systems and capital of their cooperatives. A cooperative bank that raises capital on public stock markets creates a second class of shareholders who compete with the members for control. In some circumstances, the members may lose control. This effectively means that the bank ceases to be a cooperative. Accepting deposits from non-members may also lead to a dilution of member control.

Certificate course in Accounts of Trusts & Co- operative Society

₹ 35,000 VAT incl.