For accounting staff, treasurers, assistant treasurers and Supervisory Committee members responsible for executing, overseeing or auditing accounting functions.  This twenty-four hour course, delivered over six (6) weeks, guides participants through the accounting process from receipting and payments, to the preparation of financial statements.  It will also examine monthly reports required by the Co-operatives Department.  It is recommended that participants be exposed to the course Basic Co-operative Accounting.  Topics include:

• Accounting principles (revisited)

• Cash-in transactions

• Cash-out transactions

• Accrual accounting

• Financial Statements