Generally, this material developed by NATCCO intends to assist cooperative in managing their financial operations and processes. It contains the basic accounting and bookkeeping policies, as well as the internal cooperative management practices focused on topics like monitoring financial performance through COOP-PESOS indicators and observing error management policies that meet the Cooperative Development Authority or CDA’s standards.

Aside from the major policies, this material also provides introductory lessons on the importance of managing cooperative budget, pointers on the development and maintenance of a healthy financial performance, and templates that can help establish rigid coop rules and protocols for member compliance.