Credits: 2(1+1)

Agricultural finance: Nature and scope. Time value of money, Compounding and Discounting. Agricultural credit: meaning, Definition, need, classification.
Credit analysis: 4R’s 5C’s and 7P’s of credit, repayment plans. History of financing agriculture in India. Commercial banks, nationalization of commercial banks. Land bank scheme, regional rural banks, scale of finance. Higher financing agencies, RBI, NABARD, AFC, Asian Development Bank, World Bank, Insurance and Credit Guarantee Corporation of India. Assessment of crop losses, determination of compensation. Crop insurance, advantages and limitations in application, estimation of crop yields.
Agricultural cooperation: Philosophy and principles. History of Indian cooperative Movement, pre-independence and post independence periods, cooperation in different plan periods, cooperation in different plan periods.
Cooperative credit structure: PACS, FSCS. reorganization of cooperative credit structure in Goa. Successful cooperative systems in Gujarat, Maharashtra etc.

Factors governing use of Capital and identification of credit needs; Time valve of money, Compounding and discounting; Tools of financial management, Balance sheet, Income statement and cash flow analysis; Estimations of credit needs and determining unit costs; Preparations and analysis of loan proposals; Types of repayment loans; Study of financial institutions: PACS, DCCB, Apex Banks, RRBs, CBS, NABARD.

Practical (Experiments):
A)Factors governing use of Capital & identification of Credit Needs :
1) Assessment of Credit requirement for Food grain Crops: Rice.
2) Assessment of Credit requirement for Cash Crop: Cotton, Sugarcane.
3) Assessment of Credit requirement for Horticultural Crops: Mango.
B) Time value of Money (Compounding & Discounting).
4) Testing of economic viability of long term Investment. Measures of Project worth are:
A) Undiscounted Measures.
1) Ranking by inspection
2) Pay-back period
3) Proceeds per Unit of out lay
4) Average income on book
B) Discounted Measures of Project.
1) Net Present worth
2) I.R.R.
3) B-C. Ratio
4) Net benefit investment ratio.
C) Tools of Financial Management: balance Sheet.
5)To study the preparing the Balance sheets of a Business Farms & Computation of different test Ratio & Financial Test ratio.
D) Cash Flow statement
6) Study of Cash flow statement and calculate the Break-even analysis of project involving large investment.
E) Preparation & Analysis of loan proposals:
7) Formulation of loan proposal (Crop loan) for Agriculture Crop.
8) Formulation of loan proposal for Horticultural commodities Medium Term loan.
9) Formulation of loan proposal for drip/sprinkler irrigation: Long term loan proposal.
F)Types of Repayment loans :
10) Assessment of repayment Capacity of farmers. Conventional approach, Modern approach.
11) Assessment of Risk bearing ability of farmers.
G)Study of financial Institutions :
12) To study of primary Agricultural Co-operative Credit Society.
13) To study of District Central Co-operative Bank.
14) Apex Bank / State Co-operative Bank Organization.
15) Study of Regional Rural Bank.