To recognize the cooperatives, To comprehend the accounting processes of cooperatives

Basic Concepts, Organization of cooperative society, General Features, General characteristic. Financial and legal organization, Law of cooperative, Establish conditioners of cooperative, Enter into partnership and withdraw from Partnership, Responsibility and right of partnership, Accounting System in the Cooperatives, Account chart, Transactions of establishing, Entrance and exit partnership, Distribution of difference at income and expense and transactions of dissolution, Accounting Applications in the Cooperative Society.