Shanmugam Manivel

Management Accounting:: Practices in Cooperatives Shanmugam Manivel

This work makes a thorough presentation of management accounting practices prevalent in four major forms of cooperatives representing manufacturing, processing and distribution societies. Divided into two sections, this work makes an independent case presentation as well as collated detailed presentation of common management accounting practices pertaining to different aspects viz financial accounting, cost accounting, budgeting, internal audit, and management reporting in the selected cooperative institution. This work is contemporary in nature and is useful to scholars interested in understanding accounting practices in Indian cooperatives, academics teaching management accounting and practitioners attempting to gain knowledge on these practices.