This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

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

This is a comprehensive book for a generic 2nd-year accounting course. It is approachable without sacrificing content. The book uses a concepts-based approach and incorporates worked examples, definitions in the margins, chapter summaries, which are linked to outcomes, and website references. The various parts of the book cover financial reporting, balance sheets, income statements, owners' equity, group accounts and cash flow statements. The book is in keeping with the changes to GAAP that are currently being implemented in order to bring SA in line with international trends.

Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions.

Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.