OVERVIEW: This 1-day course is designed to expand on the impact of transactions and decision making and how those impact cooperative financial statements. Participants will apply knowledge of required cooperative accounting principles, Uniform System of Accounts, and 7 CFR 1767 to determine relationships between alternate decisions, based on specific circumstances. Components of Cooperative Balance Sheets, Statement of Margins, and Statement of Changes in Equity will be expanded, and relationships will be discussed. It is designed for accountants with a working knowledge of Cooperative Uniform System of Accounts, Cooperative financial statements, and relationships. [For employees new to Cooperative accounting, it is strongly advised to take the GEMC Acct I and II Cooperative Accounting for New Accountants courses first.]

Those who would benefit include:
o New cooperative accountants
o Those interested in deeper understanding of industry specific guidelines

October 7 from 8:30 a.m. to 2:30 p.m. – lunch is provided

Instructor: Anissa DeRieux
Price for EMC Employees: $500/pp
We anticipate 6 credit hours for this course.