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The book on Cooperative Accounting dovetails the fundamentals of accounting and accounting process in cooperatives. Part I presents the fundamental aspects of accounting, preparation of books of original entries, and ledgers. Moreover, it dovetails the preparation of annual financial statements which includes preparation of trial balance, activity statement, surplus and loss account, and balance sheet. Part II depicts a clear picture on evolution of cooperative accounting and its process; and budget preparation in cooperatives. Part III presents the accounting for cash, receivables and inventory in cooperatives; and dovetails accounting for plant assets, equipment and current liabilities; and pay roll system.

Cooperative Accounting

SKU: 9789350562437
  • M. Karthikeyan
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