Business practice and accounts for cooperative stores

Frederic M. Lee

Abstract

The purpose of this bulletin is to outline a simple and adequate system of records for cooperative retail stores, and to point out such fundamental business methods as must be observed to insure success. It is not a treatise on the principles of bookkeeping, but merely an outline of a special system adapted to a cooperative business. It is assumed that no corporation will engage in business without employing a competent bookkeeper.