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Cooperative Accounting Notes

Institution: KNEC

Course: Diploma and Certificate in Cooperative Management

Content Category: Lecture Notes

Posted By: sammwalati

Document Type: PDF

Number of Pages: 76

Price: KES 1000
 
    

Views: 410     Downloads: 2

Summary

Cooperative Accounting Notes

Statement of Unit Aims and Objectives

After studying this Unit you should be able to:
1. Explain the major provisions of co-operative Societies Act Relating to Cooperative Accounting
2. Define co-operative accounting
3. Explain the usefulness of co-operative accounting to a co-operative society
4. Explain the benefits members drive from a co-operative society with a sound
accounting system
5. Discuss the development of co-operative accounting
6. State the Objectives of co-operative accounting
7. Define Standardized Accounting System (SAS)
8. Explain the Objectives of Standardized Accounting System
9. Explain the components of Standardized Accounting System
10. State the advantages of Standardized Accounting System
11. State the disadvantages of Standardized Accounting System
12. Explain what an Accounting Plan is.
13. Explain the Numbering System used in the SAS
14. Explain the activity Numbering System used in the SAS
15. Demonstrate the use of the numbering system used in the SAS
16. Identify the activity numbering system and illustrate its application in practice
17. Explain the meaning of MT- System
18. Outline the Objectives of Member Transactions System
19. Identify the various co-operative activities using the MT-System
20. Demonstrate produce recording and payment calculation procedure
21. Demonstrate produce recording process under MT Sacco
22. Definition of a Loose Leaf Ledger
23. Explain the advantages of Loose Leaf Ledger system
24. Explain the disadvantages of Loose Leaf Ledger system
25. Demonstrate the working of Loose Leaf Ledger system
26. Identify the major registers used in co-operative organisation
27. Explain the features and functions of registers used in co-operative organisation
28. Demonstrate the Recording of information into the registers
29. Define budget and define its uses
30. Explain the process of preparing budget
31. Explain a budgetary Control procedure
.....................................


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