Posts

Showing posts from January 26, 2020

essentials of co-operativve societies by osoba - enakali c. o. (chapter nine)

Image
ESSENTIALS OF CO-OPERATIVE SOCIETIES BY OSOBA - ENAKALI. C. O. CHAPTER NINE   TRADE DISPUTE     align="center" class="MsoNormal" style="text-align: center;"> Chapter’s Objective After reading through this chapter the student would be able to: (i)                 Understand the meaning of trade dispute (ii)               Know the process of arbitration (iii)             Know how award is enforced. Trade Dispute Defined   Section 55 of the trade union decree of 1973, defines trade dispute as any dispute between employers and workers or between workers and workers which is connected with employment or non-employment or conditions of work of any person. Before a dispute is recognized as a trade dispute within the statutory provision there must be workers on...

essentials of co-operative by osoba - enakali. c. o. (chapter eight)

Image
ESSENTIALS OF CO-OPERATIVE SOCIETIES BY OSOBA - ENAKALI. C. O. CHAPTER EIGHT AUDITING IN CO-OPERATIVES   jdoj2cOq9wvnMs2PofQpCKk2CCWpxWD1SOscLhHJIwr8eHW6sgZ78p8gnGnhssImmrWN4nzn87_iw71gXFJi9iX3TGNZCicfiIg0eD83EZFy8/s1080/037.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"> Chapter’s Objective: After the student had read through this chapter, he/she would be able to: 1.      Identify the need for auditing in co-operative societies. 2.      Know how to effectively manage a newly formed co-operative. 3.      Know under what condition loans could be granted to co-operatives. Functions of the Auditor in Co-operatives The auditing of the activities of the co-operative societies is meant to improve its performance and efficiency. By extension, it is also to safeguard the interest of its members who may have little or no business experience. At an appointed time external auditors visit the ...