Institution

       Institution

The concept of institution is one of the most important in the entire field of sociology. Institutions are the organs of whole society.

We make a clear about the institution by the following definition.

Definition

•      “Institution may be described as recognized and establish usages governing the relations between individual and groups.”                      -Gingsberg

•      “Institution may be defined as the established form or conditions of the procedure characteristics of group activity.”                                              -MacIver and Page

•      Institution can be defined as a set of interwoven folkways, mores and laws built around one or more function.                                     -Kingsley Davis

•      Institution represent “the social structure and the machinery through which human society organizes, directs and executes the multifarious activates required to satisfy human needs.”                                                                   - H.E. Barnes

From the above definition we should be clear that the social institutions are a kind of established rule which is followed by the member automatically. It is an abstract form. It is a circle or a boundary of different assumptions and social values and norms etc.

Characteristics of Institution

Social in nature

Institutions come into being due to the collective activities of the people. They are essentially social in nature. After all, institutions are the products of the secular and repetitive forms of social relationship of the individuals.  

Universality

Social institutions are universal. They exist in all the societies and existed at all the stages of social development. The basic institutions like family, religion, property and some kind of political institutions are observed even in the tribal or primitive societies.

Standard of norms

An institution must be understood as standardized procedures and norms. They prescribe the way of doing things. They also prescribe rules and regulations that are to be followed. Marriage, as an association, for example, governs the relations between the husband and wife. Similarly, the schools and college has its own rules and procedures.

Means of satisfying needs

Institutions are established by men themselves. They cater to the satisfaction of some basic and vital needs of man. These basic needs are:-

-          The needs for self-preservation

-          The needs for self-perpetuation

-          The needs for self-expression

Control mechanism

Institution like religion, morality, state, government, law, legislation etc., control the behavior of men. These mechanisms preserve the social order and give stability to it. Institutions are like wheels on which human society marches on to-wards the also undergo change.

Ø  Relatively permanent.

Ø  Abstract by nature

Ø  Oral and written traditions

Ø  Synthesizing symbols

Ø  Institution are interrelated etc.

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Association

   Association

Men have different needs, desires, interest and ends. They have three ways to fulfill their ends. Firstly they may act independently without bothering other; secondly they can seek their ends conflict with other. Finally men may try to fulfill their ends through the cooperation and mutual assistance. On the basis of this cooperative efforts each individual contributing to the end of his fellow men. This co-operative nature refers to the association. When a group or collection of individual organized itself expressly for the purpose of pursuing certain of its interests together on a cooperative pursuit, an association is said to be born.  

Definition

•      An association is “an organization deliberately formed for the collective pursuit of some interest or a set of interest, which its member share.”         -MacIver

•      “An association is a group of people organized for the achievement of a particular interest or interests.”     

Examples:-

ü  Political association: Nepali congress, Nepal communist party, Nepal student union etc.

ü  Religious association: The Biswa Hindu Parisad etc.

ü  Labor association: national trade union.

ü  Professional association: Nepal teacher association.

ü  Economic association: hotel association.

ü  International association: lion clubs, The rotary clubs
Characteristics of Association

A human group

            An association is formed or created by people. It is basically a social group. Without people there can be no association. However, all groups are not associations, because, an association is basically organized group. An unorganized group like crowd or mob cannot be an association.

Common Interest or Interests

            An association is not merely a collection of individuals. It consists of those individuals who have more or less the same interests.

Accordingly, those who have political interests may join political associations, and those who have religious interests may join religious association and so on.

Cooperation sprit

            An association is based on the co-operative spirit of its members. People work together to achieve some definite purposes. For example, a political party has to work together as a united group on the basis of cooperation in order to fulfill its objective of coming to power.

Organization

            Association denotes some kind of organization. An association is known essentially as an organized group. Organization gives stability and proper shape to an association. Organization refers to the way in which the statuses and roles are distributed among the member.

Regulation of relations

            Every association has its own ways and means of regulating the relations of its members. Organization depends on this element of regulation. They may assume written or unwritten forms.

Ø  Association as Agency

Ø  Durability etc.

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Recording of Transaction

Journal Entries (Books of Original Entry)

Methods of Dr. and Cr.

1-      Account based method

      Personal Account (Natural &Artificial Person)

      Impersonal Account (a. Real Account                        b. Nominal Account)

2-      Assets and liabilities Based Method 

Types of Journal

Ø  General Journal

Ø  Compound Journal

Recording of Transaction

1-    Transaction Related to Establishment of Business

Whatever invest in business                           XX

Capital                                                                         XX

(To record business started with……………….)

2-      Transaction Related to Purchase

I)                    For Transaction Purchase

a-      Cash purchase

Purchase Dr.                                 XX

Cash Cr.                                                     XX

(To Record purchase made or cash)

b-      Credit Purchase

Purchase Dr.                                 XX

Accounts Payable                                      XX

(To record goods purchase on credit)

II)                  For non-transactional Purchase 

a-      Cash Purchase

………………Dr.                           XX

Cash                                                     XX

(To record …………..assets purchase or cash)

b-      Credit Purchase

…………..Dr.                              XX

Accounts Payable                                XX

(To record ………assets purchased as credit)

3-    Transaction Related to Sales  

I-                    For Transactional Sales

a-      Cash sale

Cash accounts Dr.                XX

Sales/services records                     XX

(To Record cash sales made)

b-      Credit Sale

Accounts Receivable            XX

Sales/ services revenue                   XX

(To record sales made or credit)

II-                  Non- Transactional Sale

a-      Cash Sales

Cash Dr.                               XX

……..Assets                                        XX

(To record ……assets sold on cash)

b-      Credit Sales

Accounts receivable Dr.       XX
…….Assets                                         XX

(To Record……assets sold on credit)

4-    Discount Related Transactions

I-Cash Discount

II-Trade Discount

For Cash Discount

a-      When discount received

Account Payable Dr.                        XX

Discount                                                       XX

(To record cash paid and discount received)

b-      When discount Provided

Discount Dr.                                     XX

Account Receivable                                     XX

(To record cash settlement of the account receivable )

5-      Interest on Capital and Interest on Drawing

a-      Interest on capital

Interest on capital Dr.                      XX

Capital                                                          XX

(To Record interest on capital adjusted)

b-      Interest on Drawing

Drawing Dr.                                     XX

Interest on Drawing                                     XX

(To Record interested on drawing adjusted)

6-    Notes Receivable Transactions

a-      When provided cash as loan

b-      When credit sale made

c-      From conversion of accounts payable

Note Records Dr.                             XX

Cash                                                             XX

(To Record notes receivable issue)

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Differences between society and community

Differences between society and community

Society

Community

1.      Society is a web of social relation. 2.      A definite geographical area is not an essential aspect of society. 3.      Society is an abstract. 4.      ‘Community sentiment’ or a sense of ‘we-feeling’ may be present or may not be present in society. 5.      Society is wider. There can be more than one community in a society. 6.      The objective or interests of society are more extensive and varied. 7.      Society involves both likeness and difference. Common interests are present in society.

1.      Community consists of group or individuals living in a particular area with some degree of ‘we feeling’ 2.      Community always denotes a definite locality or geographical area. 3.      Community is a concrete. 4.      ‘Community sentiment’ is an essential element of community. There can be no community in its absence. 5.      Community is smaller than society. 6.      The objectives and interests of a community are comparatively less extensive and varied. 7.      Likeness is more important than differences in community. There is common agreement of intersects and objectives on the par of members.

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Community

     Community

The term community is very loosely used. It is given different interpretation to meant different things like : religious community, rational community, professional community etc. in wide term it uses to refer entire community. 

Definitions:

•      “Community is the group of people with some degree of “we feeling” and living in given territory”                                                                    -Bogardus

•      “Community is the smallest territorial group that can embrace all aspect of social life”                                                                                                   - Kingsley Davis

•      “A community is the group or collection of group that inhabits a locality.”

-Ogburn and Nimkoff

A community is essentially an area of social living. It is marked by some degree of social coherence. Community is a circle in which a common life is living. Community is an all-inclusive term. Community is the total organism of social life within limited space.  

Basic elements of community

Locality: Community always occupied some geographic area. Locality is the physical bases of community. A group of people forms community only when it begins to the reside in a defined locality. Which helps to the member to promote and fulfill their common interest. Locality continues to be a basic factor of community life.

Community sentiments: locality alone cannot make a group, a community. Sometimes people live in a area but may not have contract and communication. They may not have a common outlook and share no common interest that is not a community.
A community sentiment means a feeling of belonging together. The member must be aware of staying together and sharing common interest. The members develops a sense we feeling. It is a kind of identification too.

Other aspects of community

Ø  Stability

Ø  Naturalness

Ø  Small Size

Ø  Regulation of relation

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Society

        Society

Society is a fundamental term of sociology. The term is derived from the Latin word “socius”, which

means Companion or Friendship. Companionship means sociability.

“Man is social being. The person who is incapable of sharing a common life is either below or above humanity, either Beast or God”.

                                                          Aristotle

A single individual cannot fulfill his unlimited needs. That is why, he comes to the others. Man cannot live without society alone. Directly or indirectly all people are together in the society. In general society is a group of people but in sociology it has specific meaning, it is a organized human group, in which people are depend on interaction and interrelation. It is a complex phenomena, a web of relationship living with broad culture. That is why in sociology a crowd or unrelated group of people is not a society. To make society interrelation, interdependency, interactions are the necessary component.  

Definition

      “A society is the collection of individual united by certain relations or modes of behavior which marks them off from other who do not enter into these relation or who differ from them in behavior.”                               -Morris   Gings Berg

      “The term society refers not to group of people, but to the complex pattern of the norms of interaction that arises among them and between them.”     -Giddings.

      “Society is the web of relationship.”                                                              -MacIver

Characteristics of Society:

Society consists of people

Society is a collection of people. Without the students and teachers there can be no collage and no university, similarly, without people the can be no society, no social relationship and no social life at all.

Mutual interaction and Mutual awareness

Society is group of people in continuous interaction with each other. It refers to the reciprocal contact between two or more persons. It is a process whereby men interpenetrate the minds of each other. Individuals are in continuous interaction with each other individuals of society. The limits of society are by the limits of social interactions. Society is understood as a network of social relationship. But not all relations are social relation. Social relationship exists only when the members are aware of each other.

Society is sum of likeness and differences

The principle of likeness is essential for society. It exists among those who resemble one another in some degree, in body and mind. Likeness refers to the similarities. People have similarities with regards to their needs, works, aims, ideals, values, outlook, towards life and so on.

Cooperation and division of labor

Division of labor involves the assignment to each unit or group a specific share of a common task. For example, the common task of producing cotton clothes is shared by a number of people like the farmers who grow cotton, the spinners and weavers, the dyer and the merchants. Similarly, at home work is divided and shared by father, mother and children. Division of labor leads to specialization. Division of labor and specialization are the hallmarks of modern complex society.

Society implies interdependency

Social relationships are characterized by interdependence. Family is the most basic social group. For example, is based upon the interdependence of man and woman. One depends upon the other for the satisfaction of one’s needs. As society advances, the area of interferences also grows. Today, not only individuals are interdependent upon other but even, communities, social groups, societies and nations are also interdependent.

Society is dynamic

Society is not static, it is dynamic. Change is even present in society. Changeability is an inherent quality of human society. No society can ever remain constant for a length of time.

Ø  Social control

Ø  Culture etc.

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