Practical Cooperative Accounting With Special Reference To Chinese Cooperatives

This book aims to contribute to our understanding of recent changes in Chinese and Western cooperatives. It will provide a variety of audiences with relevant and useful information for further co-operative development, mutual understanding and cooperation.

This scarce antiquarian book is a facsimile reprint of the original. Due to its age, it may contain imperfections such as marks, notations, marginalia and flawed pages. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions that are true to the original work.

The book on Cooperative Accounting dovetails the fundamentals of accounting and accounting process in cooperatives. Part I presents the fundamental aspects of accounting, preparation of books of original entries, and ledgers. Moreover, it dovetails the preparation of annual financial statements which includes preparation of trial balance, activity statement, surplus and loss account, and balance sheet. Part II depicts a clear picture on evolution of cooperative accounting and its process; and bu