Co-operative and Credit Union Accounting and Performance Measures

3 credits · Undergraduate

(3 hrs Lecture) Co-operatives and Credit Unions utilize similar accounting practices as corporate firms. What differentiates co-operatives and credit unions is the addition of social, cultural, and environmental performance measures. Many different accounting and performance measures have been developed to keep track of the social, cultural, and environmental contributions offered by co-operatives to their communities. This course examines the different strategies that co-operative firms have adopted to measure these differentiating activities. An examination of how these accounting and performance measurements assist co-operatives in developing sustainable business practices are conducted during the course. Requisite Courses: BUS-2002(3) or BUS-3300(3) with a minimum grade of C+ [prerequisite(s)]; and students must have met their university writing requirement with a minimum grade of C+ (or exemption); OR permission of the Instructor [prerequisite(s)].