Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (III)

Abstract

Following the article published in the previous issue of the magazine, we restore the second theme, regarding the accounting of selling the vegetables of the cooperative members by means of/to the agricultural cooperative in case they are obtained from their own exploitations. The sales/deliveries by/to the cooperative can take place in several variants, respectively based on the commission for services, based on the trade markup practised by the cooperative, directly at its shop, at the warehouse of its processing section, for selection/sorting and packaging or for storage/custody on the premises of the cooperative.

Keywords

• agricultural cooperative
• cooperative members
• accounting
• vegetables
• commission for services
• trade markup
• shop
• warehouse