

B-COM in Co Operation at University of Kerala


Thiruvananthapuram, Kerala
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About the Specialization
What is Co-Operation at University of Kerala Thiruvananthapuram?
This Co-Operation program at the University of Kerala focuses on the principles, practices, and legal framework governing cooperative organizations. It is highly relevant in the Indian context, where cooperatives play a significant role in agriculture, banking, and consumer goods. The program differentiates itself by providing a deep understanding of cooperative ethos and their operational dynamics, meeting the growing demand for specialized professionals.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 system, particularly those with a commerce background, seeking entry into the cooperative sector. It also benefits individuals looking to transition into cooperative management roles or upskill within existing cooperative institutions. Specific prerequisite backgrounds include a strong interest in community development, social enterprise, and foundational business concepts.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in cooperative banks, marketing federations, consumer cooperatives, and agricultural societies. Entry-level salaries range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more (INR 6-12+ LPA). Growth trajectories include managerial and leadership positions within these organizations. The program often aligns with requirements for competitive exams for cooperative department roles.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting I & II, Business Regulatory Framework, and Business Statistics. Utilize online resources like ''''Khan Academy'''' for conceptual clarity and solve numerous practice problems from textbooks and previous year question papers. Joining peer study groups can also reinforce learning.
Tools & Resources
Textbooks, Previous Year Question Papers, Khan Academy, Study Groups
Career Connection
A strong foundation in these subjects is crucial for all commerce roles, especially in cooperative finance, audit, and compliance, making you a competitive candidate for entry-level positions.
Develop Professional Communication Skills- (Semester 1-2)
Actively participate in English language courses focused on professional communication. Practice writing formal emails, reports, and delivering presentations. Join college debate clubs or Toastmasters-like groups to enhance public speaking abilities. Read business newspapers like ''''The Economic Times'''' to improve vocabulary and current affairs knowledge.
Tools & Resources
Grammarly, Google Docs, The Economic Times, College Debate Clubs
Career Connection
Effective communication is paramount in any business environment, especially in cooperative settings where stakeholder engagement is key. This directly aids in interviews, client interactions, and team collaboration.
Explore Cooperative Principles Early- (Semester 1-2)
Begin reading books or articles on the history and principles of the cooperative movement in India and globally, beyond what is covered in class. Seek out local cooperative societies for informational interviews or short visits if permitted, to gain real-world perspective on the subjects like ''''Perspectives and Methodology of Business Studies''''.
Tools & Resources
NCUI website, ICA website, Local Cooperative Societies
Career Connection
Early exposure to the cooperative sector helps in developing genuine interest and understanding, which can be highlighted in future interviews and aid in choosing relevant internships and projects.
Intermediate Stage
Engage with Specialization Subjects and Case Studies- (Semester 3-4)
Deeply engage with ''''Principles and Practice of Co-Operation'''' and ''''Co-operative Management and Administration''''. Look for case studies on successful Indian cooperatives (e.g., Amul, IFFCO, Milma) and analyze their operational models. Participate in quizzes or competitions related to cooperative business strategies.
Tools & Resources
Harvard Business Review case studies (free versions), Cooperative sector reports, College competitions
Career Connection
Understanding specific cooperative challenges and successes will equip you with practical knowledge, making you a more attractive candidate for specialized roles in cooperative management and analysis.
Undertake Mini-Projects and Internships- (Semester 3-4)
Seek out short-term internships or volunteer opportunities in local cooperative banks, marketing federations, or consumer stores during semester breaks. Apply concepts from ''''Marketing Management'''' and ''''Financial Management'''' to real-world scenarios. Even a small project on a local cooperative''''s operations can add significant value.
Tools & Resources
LinkedIn, College Placement Cell, Local Businesses
Career Connection
Practical experience through internships provides invaluable industry exposure, builds a professional network, and strengthens your resume for future placements and full-time job applications.
Develop Quantitative and Analytical Skills- (Semester 3-4)
Focus on strengthening skills in ''''Business Mathematics and Operations Research'''' and ''''Quantitative Techniques for Business''''. Use software like MS Excel for data analysis and problem-solving exercises. Consider pursuing online certifications in data analytics basics to complement your academic learning.
Tools & Resources
MS Excel, Coursera/NPTEL courses on Data Analysis, Statistical software tutorials
Career Connection
Strong analytical skills are highly valued in financial management, auditing, and business strategy roles within cooperatives, enabling you to contribute to data-driven decision-making.
Advanced Stage
Master Tax and Auditing for Cooperatives- (Semester 5-6)
Pay close attention to ''''Income Tax Law and Practice'''' and ''''Auditing'''', specifically looking for nuances and special provisions applicable to cooperative societies in India. Consider pursuing a short course or workshop on cooperative audit practices. This knowledge is directly applicable to ''''Co-operative Legal System''''.
Tools & Resources
Institute of Cost Accountants of India (ICAI) resources, Taxmann publications, Local audit firms
Career Connection
Expertise in tax and audit, especially tailored for cooperatives, opens doors to roles as auditors, tax consultants, and compliance officers within the cooperative sector or specialized firms.
Undertake a Comprehensive Project and Viva Voce- (Semester 5-6)
Choose a project topic related to your Co-operation specialization (e.g., ''''Financial performance of a specific cooperative bank'''' or ''''Impact of digital payments on rural cooperatives''''). Conduct thorough research, data collection, and analysis. Prepare meticulously for the viva voce by anticipating questions and rehearsing your presentation.
Tools & Resources
Academic databases, Statistical software (SPSS/R), Mentors/Faculty guidance
Career Connection
A well-executed project demonstrates your ability to apply theoretical knowledge to practical problems, showcasing your research and analytical skills, which are crucial for higher-level roles and further studies.
Focus on Placement Preparation and Networking- (Semester 5-6)
Attend placement preparation workshops, practice mock interviews, and refine your resume. Network with alumni working in the cooperative sector through LinkedIn or university events. Research potential employers like cooperative banks, rural development organizations, and cooperative marketing federations. Learn ''''Computerised Accounting with Tally'''' thoroughly for practical application.
Tools & Resources
College Placement Cell, LinkedIn, Resume builders, Mock interview platforms
Career Connection
Proactive placement preparation and networking significantly increase your chances of securing desirable job offers in the cooperative sector upon graduation, kickstarting your career.
Program Structure and Curriculum
Eligibility:
- Pass in Plus Two or equivalent examination with Commerce/Accountancy/Economics/Computer Application as a core subject. For other streams, specific criteria may apply as per university regulations.
Duration: 6 semesters / 3 years
Credits: 120 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| EN1CCT01 | Common Course I (English) | Common Course (English) | 3 | Grammar and Usage, Reading Comprehension, Writing Skills, Soft Skills, Language for Communication |
| ML1CCT01 | Common Course III (Additional Language - Malayalam) | Common Course (Additional Language) | 4 | Malayalam Literature, Grammar, Prose and Poetry, Translation, Communication |
| CO1CMT01 | Complementary I - Business Statistics | Complementary | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| CO1CR01 | Core I - Perspectives and Methodology of Business Studies | Core | 4 | Introduction to Business, Forms of Business Organization, Business Environment, Ethics and Social Responsibility, Entrepreneurship |
| CO1CR02 | Core II - Financial Accounting I | Core | 4 | Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation Accounting |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| EN2CCT03 | Common Course II (English) | Common Course (English) | 3 | Advanced Writing Skills, Public Speaking, Business Correspondence, Report Writing, Media and Communication |
| ML2CCT02 | Common Course IV (Additional Language - Malayalam) | Common Course (Additional Language) | 4 | Literary Criticism, Modern Prose, Poetic Forms, Regional Literature, Cultural Studies |
| CO2CMT02 | Complementary II - Business Mathematics and Operations Research | Complementary | 4 | Matrices and Determinants, Calculus for Business, Linear Programming, Transportation Problem, Assignment Problem |
| CO2CR03 | Core III - Business Regulatory Framework | Core | 4 | Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act, Companies Act |
| CO2CR04 | Core IV - Financial Accounting II | Core | 4 | Partnership Accounts, Admission and Retirement of Partner, Dissolution of Partnership, Branch Accounts, Departmental Accounts |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| EN3CCT05 | Common Course V (English - Professional Communication) | Common Course (English) | 4 | Business Letters, Memos and Reports, Presentations, Meetings, Interview Skills |
| CO3CR05 | Core V - Corporate Accounting I | Core | 4 | Shares and Debentures, Redemption of Preference Shares, Redemption of Debentures, Company Final Accounts, Valuation of Goodwill and Shares |
| CO3CR06 | Core VI - Marketing Management | Core | 4 | Introduction to Marketing, Marketing Environment, Product and Pricing Decisions, Promotion and Distribution, Marketing Channels |
| CO3CMT03 | Complementary III - Entrepreneurship Development | Complementary | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Plan Preparation, Sources of Finance, Small Scale Industries |
| CO3CR07 | Core VII - Principles and Practice of Co-Operation | Core (Specialization) | 4 | Concept and Principles of Co-Operation, History of Co-Operative Movement, Types of Co-Operatives, Role of Co-Operatives in India, Global Co-Operative Scenario |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| EN4CCT07 | Common Course VI (English - Banking and Insurance) | Common Course (English) | 4 | Banking Systems, Types of Banks, Insurance Principles, Types of Insurance, Risk Management |
| CO4CR08 | Core VIII - Corporate Accounting II | Core | 4 | Amalgamation and Reconstruction, Consolidated Financial Statements, Liquidation of Companies, Accounting for Government Grants, Investment Accounting |
| CO4CR09 | Core IX - Financial Management | Core | 4 | Objectives of Financial Management, Capital Budgeting, Cost of Capital, Working Capital Management, Dividend Decisions |
| CO4CMT04 | Complementary IV - Quantitative Techniques for Business | Complementary | 4 | Decision Theory, Network Analysis (PERT/CPM), Inventory Management, Game Theory, Simulation |
| CO4CR10 | Core X - Co-operative Management and Administration | Core (Specialization) | 4 | Co-operative Leadership, Organizational Structure of Co-ops, Human Resource Management in Co-ops, Financial Management in Co-ops, Planning and Control in Co-ops |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO5CR11 | Core XI - Cost Accounting | Core | 4 | Elements of Cost, Cost Sheet, Material Costing, Labor Costing, Overhead Costing |
| CO5CR12 | Core XII - Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status, Income from Salaries, Income from House Property, Computation of Total Income and Tax |
| CO5CR13 | Core XIII - Auditing | Core | 4 | Concepts of Auditing, Types of Audit, Audit Planning, Internal Control, Audit Report |
| CO5CR14 | Core XIV - Co-operative Legal System | Core (Specialization) | 4 | Kerala Co-Operative Societies Act, Rules and Regulations, Registrar''''s Powers, Disputes and Arbitration, Liquidation of Co-Operatives |
| CO5ELG01 | Elective (Generic) - Management Information Systems | Elective (Generic) | 4 | Fundamentals of MIS, Data Management, Decision Support Systems, E-commerce Systems, Security and Ethical Issues |
| CO5PR01 | Project (Part I - Project Work) | Project | 2 | Research Methodology, Problem Identification, Data Collection, Analysis Techniques, Report Writing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO6CR15 | Core XV - Computerised Accounting with Tally | Core | 4 | Introduction to Computerized Accounting, Tally ERP 9 Basics, Company Creation and Ledgers, Voucher Entry, Financial Reports Generation |
| CO6CR16 | Core XVI - Fundamentals of Investments | Core | 4 | Investment Avenues, Risk and Return, Stock Market Operations, Mutual Funds, Portfolio Management |
| CO6CR17 | Core XVII - Management Accounting | Core | 4 | Nature of Management Accounting, Budgetary Control, Standard Costing, Marginal Costing, Fund Flow and Cash Flow Statements |
| CO6CR18 | Core XVIII - Co-operative Banking | Core (Specialization) | 4 | Structure of Co-operative Banking in India, Rural and Urban Co-operative Banks, NABARD and Co-operative Credit, Financial Inclusion through Co-ops, Challenges in Co-operative Banking |
| CO6ELG02 | Elective (Generic) - Human Resource Management | Elective (Generic) | 4 | HRM Functions, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| CO6PR02 | Project and Viva Voce (Part II - Project Submission and Viva) | Project | 2 | Project Implementation, Data Analysis and Interpretation, Findings and Recommendations, Report Finalization, Oral Presentation and Defense |




