Co-operative Book- Keeping: 2. Consumer Co-operatives

Abstract

In m any primary co-operatives, the standard of book-keeping is poor. The need has long been recognised for a basic, sim plified system of book-keeping, for use in prim ary co-operatives in developing countries, in order to help im prove th at situation. The system described in this m anual has been specially designed to m eet th at need. It m akes 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.