A cooperative is a business that people use its services. owned and controlled by the That brief definition doesn’t cover all the variations and complexities of cooperatives. But it captures the central difference between a cooperative and other businesses. In the cooperative, the owners and the users are the same people; they are the members.
Financial Aspects of Strategic Planning NAHC- 
Working with Financial Statement 
Understanding Cooperative Bookkeeping and Financial 
Managing Your Cooperative Equity 
Income Tax Treatment of Cooperatives 
Income Tax Treatment of Cooperatives – Handling of Losses 
Income Tax Treatment of Cooperative Patronage Refunds 
Impact of Tax Reform on Agricultural Cooperatives 
Financing Cooperative & Mutual Housing. 
Coop Review