This manual has compiled the coded practices and policies for savings and credit cooperatives to revise or abide depending on the current regulations endorsed by their organization or imposed by the local government. It contains a comprehensive code of business ethics for coop members to read and follow. Likewise, it also covers policies on cooperative organization and governance, requisites on membership, duties and responsibilities of coop members, standard chart of accounts and COOP-PESOS concept, financial management and monitoring, and asset liability management. As intended, this material may help cooperatives in the foundation or refinement of their own policies and protocols that would heighten the expectations from the organization and its constituents.