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.

This book is about the need for an alternative to capitalism. But what does that alternative look like? And given the ever-increasing wealth and power of the 1 percent and the fact that corporations are given carte blanche to turn natural resources into profit, is an alternative possible? Tom Webb argues that a massive shift to social enterprise, primarily co-operatives, is required. More than 250 million people around the world work for co-operatives, and co-operatives impact the lives of three billion people. This model reduces almost every negative impact of capitalism — it is a model that works. Webb outlines the principles co-operatives need to hold to if they are to be a successful alternative to capitalism and examines the public-policy changes needed to nurture such a transition, but he remains neither wildly optimistic nor unduly pessimistic. A better world is possible, but it is not inevitable.

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.