COOPERATIVE ACCOUNTING AND AUDITING

The course is made up of 16 Units featuring the Overview of Accounting, Basic Book Keeping, The Cash book and the Imprest System, Trial Balance and Suspense Accounts, Controls Accounts, Bank Reconciliation, Overview of Cooperative Accounting, Preparation of the Final Account of a Cooperative Society, Accounts of Non – Profit Making Organisations, Financial Statements, Accounts from Incomplete Records, Basics of Cooperative Auditing, Qualities & Duties of Auditor of a Cooperative Society, Error and Fraud in the Audit of A Cooperative Society, Cooperative Audit Reports, The Registrar/ Directors Report etc.