ABSTRACT
The cooperative are forms of organization the which work has as a the basis and
participative management and autonomy of associates, thus, based on people and
not in capital. This modern model appears in the England as a way of is opposed by
model of work tax about capitalist system.
The research is about the accounting for a cooperative of work located in the
municipality of Apuiarés. The general objective of the monograph the objective of
discussing on the accounting applied in the cooperative society, being the analyze
specific the information and accompanying statements of cooperative and check
whether are attending the legal standards.
The procedure for achieving the goal of the research made through case study, the
information analysis and of accounting statements, informal interviews, observations,
participation in meetings and general meetings and through consultation existing
literature. The achievements were the financial statements prepared together with
the cooperative, accounting to Brazilian Accounting Standards, proposing a way to
meet the legal requirements and helping the cooperative members in interpreting the
same, since they participated in the process of construction proposed objectives
were achieved. The assumptions were rejected. It was concluded that the
cooperative legally must prepare the financial statements in order to meet the
requirements of tax authorities, and that through internal controls and reports can
meet the demands of cooperative members.
Keywords: Cooperativism; accounting; Brazilian Accounting Standards.
