Cooperative Book Keeping- 4 Industrial Co-operatives

Abstract

It is a common complaint that, in many primary co-operatives, the standard of book-keeping is poor. The need has long been recognised for a basic, simplified system o f book-keeping, for use in primary co-operatives in developing countries, in order to help improve that situation. The system described in this manual has been specially designed to meet that need. It makes no claim to be revolutionary, nor to advocate new techniques. On the contrary, it is based on customary double-entry practice; its only claim is that it is simple and that it works, and can easily be adapted to meet particular local requirements.