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ACCOUNTING SYSTEM OF COOPERATIVE SOCIETIES

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[icon type=”icon-pencil”]: ACCOUNTING SYSTEM OF COOPERATIVE SOCIETIES
[icon type=”icon-book”]: Chapter 1 – 5
[icon type=”icon-basket”]: #3, 000
[icon type=”icon-doc-line”]: Ms Word format

This study, ACCOUNTING SYSTEM OF COOPERATIVE SOCIETIES contains concise information that will serve as a framework or guide for your project work. The project study is well-researched for academic purposes and are usually provided in complete chapters with adequate References.

Keywords: ACCOUNTING SYSTEM OF COOPERATIVE SOCIETIES

RESEARCH BODY

TABLE OF CONTENTS

CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF THE STUDY

1.2     STATEMENT OF THE PROBLEM

1.3     OBJECTIVES OF THE STUDY

1.4     RESEARCH QUESTIONS

1.5     SIGNIFICANCE OF THE STUDY

1.6     SCOPE OF THE STUDY

1.7     LIMITATION OF THE STUDY

1.8     DEFINITION OF TERMS

CHAPTER TWO

2.0     LITERATURE REVIEW

CHAPTER THREE

3.0     RESEARCH METHODOLOGY

CHAPTER FOUR

4.0     DATA ANALYSIS

CHAPTER FIVE

5.0     SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION

REFRENCE

APPENDIX

CHAPTER ONE

  • INTRODUCTION

1.1 BACKGROUND STUDY

A cooperative society is non-profit oriented organization whose sole purpose is to take care of the needs of the members. Cooperatives are socio-economic organizations. They are founded on the principles of equity and equality. Their decisive aim is to effect social advancement through economic improvement. The success or failure of a cooperative is, therefore, adjudged by its economic performance and its social thrust on the community it serves. The economic performance of the cooperative has to be studied, measured and reported to the members, financing banks, higher level institutions and to the state government. This, in fact, is a statutory requirement and has to be done every year without failure and omission.

The economic performance or efficiency of the cooperatives can be ascertained and understood by recording, classifying and summarizing the business transactions in a significant and systematic manner. The system designed to perform all these tasks is accounting. Measurement of the economic performance is not the only end of accounting.lt has to provide accurate and timely information to facilitate decision-making. In fact, the role of accounting information in decision-making becomes crucial, critical and all- important as cooperative organizations become increasingly complex, hierarchical and decentralized. In other words, the demand for management accounting in cooperatives has been gradually increasing.

A key challenge facing co-operatives and credit unions is to develop an excellent practice co-operative accounting system that provides a set of measures to account for how credit unions and other co-operatives use their resources to meet all of their core goals, including measures of what constitutes a financially healthy organization that can sustain itself.

This co-operative accounting system should allow the co-operative to achieve transparent and open reporting to the board, membership and community. Finally, it should provide management with the measurement tools they need to manage the co-operative on behalf of the members.

Keywords: ACCOUNTING SYSTEM OF COOPERATIVE SOCIETIES


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