This manual is part of the National Confederation of Cooperatives (NATCCO)'s 10-part manual on Cooperative Development and Management. Created in partnership with the Bayan Academy, the manuals are part of NATCCO's initiative in establishing the first Cooperative Academy in the country.  The Cooperative Academy is aimed at institutionalizing learning resources for cooperativism in the Philippines. In addition to the manuals, NATCCO through the Bayan Academy has also developed a "Learning Materials Development" and Inventory for Co-op Leadership and Management Program (LAMP) and training design, serving to transform NATCCO as the authority on cooperative management and development.