1- Learning the legal information about cooperatives, the establishment process of cooperatives, types of cooperatives, cooperative organs and their terminations.

2- Learning the books to be kept in cooperatives, the approval of the books, the order of registration, and the accounting documents to be used.

3- Understanding the necessity of uniform chart of accounts in cooperatives.

4- Understanding the establishment processes of the cooperative, the entrance and exit of the partnership, the risturn distribution and the accounting practices of the liquidation procedures.