ACCOUNTING OF VARIOUS EXPENSES AND REVENUE IN AGRICULTURE CREDIT COOPERATIVES

The main of the cooperative is not to make profit like other companies, but to meet the needs of the cooperative members. Individuals are in the spotlight of cooperatives. Capital oriented perception has recently been found wrong, so interest in individual oriented enterprises, such as cooperatives has increased. Considering this fact, it is mainly aimed to provide credits in appropriate conditions to the members in agricultural credit cooperatives. Providing credits at low interest rate and low cost to the small and medium farmers is the main aim. Banks give credits to big farmers, whereas they lay difficulties to small farmers. The wealth of small farmers which they can provide as collateral for a credit is in minute amount. Therefore, agricultural credit cooperatives are the only institution that farmers can apply. The increase in the importance of agricultural credit cooperatives requires examining the actions and accounting records of these cooperatives in detail. These records may also help the members to make a decision in various subjects. In the first part of this study, basic information on agricultural credit cooperatives was given. In the second part, information about personnel expenses, leasing expenses, lighting, heating and water expenses, communication expenses and rent incomes are given. In the second part of the explanations, it is explained with examples how these accounting records of expense and income will be