The Cooperative Accountant
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Cooperative Accounting
Author | : M. Karthikikeyan |
Publisher | : Discovery Publishing House Pvt Limited |
Total Pages | : 360 |
Release | : 2013-04 |
Genre | : Study Aids |
ISBN | : 9789350562437 |
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
Income Tax Treatment of Cooperatives: Handling of losses
Author | : Donald A. Frederick |
Publisher | : |
Total Pages | : 108 |
Release | : 1993 |
Genre | : Agricultural industries |
ISBN | : |
Collective Courage
Author | : Jessica Gordon Nembhard |
Publisher | : Penn State Press |
Total Pages | : 325 |
Release | : 2015-06-13 |
Genre | : Social Science |
ISBN | : 0271064269 |
In Collective Courage, Jessica Gordon Nembhard chronicles African American cooperative business ownership and its place in the movements for Black civil rights and economic equality. Not since W. E. B. Du Bois’s 1907 Economic Co-operation Among Negro Americans has there been a full-length, nationwide study of African American cooperatives. Collective Courage extends that story into the twenty-first century. Many of the players are well known in the history of the African American experience: Du Bois, A. Philip Randolph and the Ladies' Auxiliary to the Brotherhood of Sleeping Car Porters, Nannie Helen Burroughs, Fannie Lou Hamer, Ella Jo Baker, George Schuyler and the Young Negroes’ Co-operative League, the Nation of Islam, and the Black Panther Party. Adding the cooperative movement to Black history results in a retelling of the African American experience, with an increased understanding of African American collective economic agency and grassroots economic organizing. To tell the story, Gordon Nembhard uses a variety of newspapers, period magazines, and journals; co-ops’ articles of incorporation, minutes from annual meetings, newsletters, budgets, and income statements; and scholarly books, memoirs, and biographies. These sources reveal the achievements and challenges of Black co-ops, collective economic action, and social entrepreneurship. Gordon Nembhard finds that African Americans, as well as other people of color and low-income people, have benefitted greatly from cooperative ownership and democratic economic participation throughout the nation’s history.