@article{2019,title={COOPERATIVES AND ACCOUNTING THEIR ESTABLISHMENT PROCEDURES},abstractNode={Cooperatives differs than commercial companies in the sense that cooperatives non-profit organizations which are established by farmers and villagers in order to sell their products properly. Cooperatives are in fact a product of farmers’ and villagers’ solidarity and joint work. Recently cooperatives gain more attention socially and economically. According to data by İSO500 2017 there are five cooperatives among the largest 230 companies. As they contribute to local and regional development, it is expected that the number of cooperatives to increase. This paper focuses on an explanation of the mandatory procedures of the establishment procedure and through simple examples, it aims at explaining how to account those procedures.},author={Ahmet TERZİ},year={2019},journal={The Journal of Academic Social Science}}