This book, prepared by the Republic of Turkey Ministry of Trade, Directorate General of Tradesmen, Craftsmen, and Cooperatives, has been prepared for use in Cooperative Education. The main topics are as follows:
- Concept and Importance of Cooperatives
- Definition of a Cooperative
- Principles of Cooperatives
- Differences Between Cooperatives and Other Companies
- Differences Between Cooperatives and Associations
- Roles of Cooperatives in Community Development
- Classification of Cooperatives
- Establishment of Cooperatives and Articles of Association Amendment Procedures
- Preparation of Founding Partnership and Articles of Association
- Signing and Certification of the Articles of Association
- Mandatory, Optional, and Interpretive Provisions to be Included in the Articles of Association
- Registration and Announcement of the Cooperative
- Acquisition of Legal Entity and Responsibilities
- Certification of Statutory Books Required to be Kept by Cooperatives
- KOOPBİS Procedures
- Acquisition and Loss of Membership in Cooperatives
- Becoming a Member by Establishing a New Cooperative
- Becoming a Member of an Established Cooperative Later
- Cooperative General Assembly
- Cooperative Board of Directors and Supervisory Board
- Importance of Cooperative Management and Representation in Cooperatives
- Higher Organization of Cooperatives
- Upper Organizations of Cooperatives
- Turkish National Cooperative Union
- Dissolution and Liquidation of Cooperatives
- Document Organization and Taxation in Cooperatives
- Books Used in Cooperatives
- Tax Concepts Related to Cooperatives
- Tax Liability of Cooperatives
- Taxation of Cooperatives in the Cooperatives Law
- Corporate Tax Exemption and Exceptions for Cooperatives
- Other Tax Duties and Responsibilities of Cooperatives
- Accounting in Cooperatives
- Purpose and Benefits of Accounting in Cooperatives
- Corporate Governance in Cooperatives
- Entrepreneurship in Cooperatives
- Marketing in Cooperatives