OVERVIEW: This 1-day course covers the introduction and basics of cooperative accounting including 7 CFR 1767, costing principles in work orders, debt and equity components of a cooperative balance sheet, and summarization of accounting records in a Form 7. Cooperative accounting is industry specific with rules outlined in the Code of Federal Regulations, a Uniform system of accounts and detailed rules for recording cooperative transactions. This course is designed to provide the fundamental basics of how and why for individuals new to cooperative accounting, or for those that can benefit from a deeper understanding of the industry specific guidelines.

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

April 27 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.