Accounting Manual for Savings and Credit Cooperatives

Publication Date: 2002
Published by: United Nations Development Programme (UNDP)
Document Type: Paper (PDF)

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Producing and providing interested parties with standardised, reliable and transparent information.

This detailed and technical accounting manual was developed for cooperatives in Mongolia engaged solely in savings and credit activities. The authors note that mixed operations cooperatives can use this manual for their savings and credit business. Recommends that savings credit cooperatives to use proposed detailed day-to-day bookkeeping and accounting forms, and internal control procedure in their activities.

[publication abstract]