A. Core Topics
1. Concept and Importance of Cooperatives
- Definition of a Cooperative
- Principles of Cooperatives
- Differences Between Cooperatives and Other Companies
- Differences Between Cooperatives and Associations
- The Role of Cooperatives in Social Development
- Classification of Cooperatives
2. Establishment of Cooperatives and Articles of Association Amendments
- Preparing the Founding Partnership and Articles of Association
- Signing and Approval of the Articles of Association
- Mandatory, Optional, and Interpretative Provisions in the Articles
- Obtaining Permission from the Board
- Authoritative Body and Required Documents
- Registration and Announcement of the Cooperative
- Acquisition of Legal Personality and Responsibilities
- Actions to be Taken After Acquiring Legal Personality
- Certification of Statutory Books Required for Cooperatives
- Amendments to the Articles of Association
- KOOPBIS Procedures
3. Acquisition and Loss of Cooperative Membership
- Becoming a Member by Establishing a New Cooperative
- Joining an Existing Cooperative
- Acquiring Membership by Transferring Shares
- Becoming a Member Through Inheritance
- Membership in Exchange for Duties, Services, Property, or Business
- Individual Membership vs. Corporate Membership
- Board Approval of Membership Applications
- Termination of Cooperative Membership
- Voluntary Withdrawal
- Limitations on Withdrawal
- Death of a Member
- Transfer of Membership Shares
- Termination Due to End of Duties or Services
- Expulsion from Membership and Objections
- Closure and Settlement of Membership
- KOOPBIS Procedures
4. Rights and Duties of Members
- Members’ Rights
- Individual Rights
- Right to Withdraw
- Right to Transfer Membership Shares
- Right to Appeal or Challenge Expulsion Decisions
- Right to Access Information
- Right to Examine Books and Documents, Attend General Assembly, Vote and Be Elected
- Right to Share Positive Income Differences
- Voting Rights
- Right to Representation in General Assembly
- Right to File a Lawsuit Against General Assembly Decisions
- Right to Draw Auditors’ Attention and Request Explanations
- Right to Share Remaining Assets After Liquidation
- Right to Petition and Seek Remedies
- Collective Rights
- Right to Call a General Assembly
- Right to Propose Agenda Items
- Equality in Rights and Obligations (Absolute-Relative)
- Members’ Duties and Responsibilities
- Obligation to Contribute Capital and Pay Fees
- Individual Claims of Members
- Contribution in Kind
- Additional Payments
- Members’ Liabilities
- Liability for Cooperative Debts
- Unlimited Liability
- Limited Liability
- Confidentiality Obligation
- Obligation to Pay Fees
- Liability in Case of Cooperative Bankruptcy
- Responsibility of New Members
- Responsibility After Death, Withdrawal, or Dissolution
- KOOPBIS Procedures
5. General Assembly of Cooperatives
- Ordinary General Assembly
- Extraordinary General Assembly
- Powers of the General Assembly and Delegation of Powers
- Calling the General Assembly, Authorized Callers, and Form of Call
- Quorum for General Assembly Meetings
- Preparation of Agenda and Adding Items
- Duration of General Assembly with All Members Present: 3 Hours
- Voting and Representation in General Assembly
- Persons Not Allowed to Vote
- Preparation of Members’ Register
- Opening the Meeting and Chairing
- Voting Procedures
- Decision Quorum
- Approval of Balance Sheet and Discharge
- General Assembly Minutes
- Registration and Announcement of General Assembly Decisions
- Documents to Be Sent to the Ministry
- KOOPBIS Procedures
6. Cooperative Board of Directors and Audit Committee
Board of Directors:
- Importance of Cooperative Management and Representation
- Membership Conditions and Incompatible Duties
- Election of the Board
- Powers and Duties of the Board (Representation and Execution)
- Scope and Limitations of Representation Powers
- Board Operation
- Collective Tasks of the Board
- Individual Duties of Board Members
- Board Responsibilities
- Legal and Criminal Liabilities of Board Members
- Record-Keeping Responsibilities
- Responsibility for Income-Expense Differences
- Responsibilities Regarding Reserve Funds
- Rights and Declaration Obligations of Board Members
- Other Responsibilities
- KOOPBIS Procedures
Audit Committee:
- Purpose and Importance of Auditing in Cooperatives
- Requirements to Become an Auditor
- Incompatible Duties
- Election of Committee Members
- Duties and Responsibilities of Audit Committee
- Legal and Criminal Responsibilities of Committee Members
- External Auditing in Cooperatives
7. Cooperative Confederations
- Higher Organizations of Cooperatives
- Duties of Higher Organizations
- Obligations of Members Joining Confederations
- General Assembly of Cooperative Unions
- Board of Directors of Cooperative Unions
- Central Cooperative Unions
- Turkish National Cooperative Union
8. Dissolution and Liquidation of Cooperatives
- Reasons for Dissolution
- Dissolution by Merger
- Dissolution Acquired by Public Legal Entity
- Provisions for Housing Cooperatives Achieving Their Purpose
- Liquidation Procedures
- Formation of Liquidation Committee
- Duties of Liquidation Committee
- Execution of Liquidation
- Appointment, Salary, Duties, and Responsibilities of Liquidator
- Distribution of Remaining Assets
- Reversal from Liquidation
- KOOPBIS Procedures
9. Documentation and Taxation in Cooperatives
- Documents
- Invoices
- Other Documents Equivalent to Invoices
- Receipts
- Other Documents
- Books Used in Cooperatives
- Tax Concepts Related to Cooperatives
- Tax Liability of Cooperatives
- Taxation of Cooperatives under the Cooperatives Law
- Corporate Tax Exemption and Exceptions
- Other Tax Duties and Responsibilities
10. Accounting in Cooperatives
- Purpose and Benefits of Accounting
- Accounting Process Flow
- Chart of Accounts
- Preparation of Trial Balances
- Points to Consider When Keeping Books
- Document-Based Record-Keeping
- Legal Responsibility for Not Keeping Books
- Accounting for Cooperative Transactions
- Closing Negative Income-Expense Differences
11. Corporate Governance in Cooperatives
- Basic Approaches and New Developments in Corporate Governance
- Concept of Corporate Governance
- Benefits and Objectives of Corporate Governance
- Corporate Governance Approaches in Turkey
- Business Management
- Management Functions and Approaches
- Performance and Performance Evaluation Management
B. Supportive Topics
1. Entrepreneurship in Cooperatives
- Developing a Business Idea
- Business Plan and Business Establishment Process
- Market Research and Planning
- Production and Financial Plan
- Management Resource Plan
2. Marketing in Cooperatives
- Definition of Marketing
- Marketing Methods
- Product Market Introduction and Marketing Methods
- Procurement Process and Supply Chain
- Geographical Indications
- Branding, Brand Language, and Supply Chain
3. E-Commerce
- Basics and Development of E-Commerce
- Structure of the E-Commerce Sector
- Future of E-Commerce
- Legal Aspects of E-Commerce
- Payment and Finance in E-Commerce
- Marketing and Business Planning for E-Commerce
- Content Preparation Strategies for E-Commerce
4. Human Resource Management and Ethical Principles
- Human Resource Planning and Recruitment
- Job Analysis, Interview Techniques
- Training Planning and Orientation
- Performance Evaluation
- Motivation Management
- Career Planning
- Job Evaluation and Compensation Management
- Labor Law, Personnel and Administrative Affairs
- Basic Ethical Concepts
- Corporate Ethics and Compliance Programs
- Ethical Management Structure