Marketing Cooperative

This time we will share a summary of the discussion about marketing cooperatives such as activities, transactions and also special journals, happy reading, hopefully it will be easier to understand….

Table of contents :

  • Activity Marketing Cooperative
    • Purchase
    • Sales
    • Transportation
    • P housekeeping
    • Storage
    • Promotion Or Advertising
  • Cooperative transactions
  • Special Journal for Cooperatives
    • Special journal for cash receipts or cash entry journal
    • Journal of cash disbursements or cash out items
    • Sales Journal
    • Purchases journal
    • General journal
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Activity Marketing Cooperative

This marketing will also mean all the business processes that will be needed in order to deliver goods and services to consumers. The marketing function in this cooperative will also include the following activities, namely:


This purchase is an attempt to obtain merchandise or materials that will be needed in a production process.

b. Sales

This sale will include all activities to distribute products to customers, including supporting activities in the form of sales or after-sales activities.


This transportation also has an important role because it is related to the characteristics of the product to be sold.

d.P housekeeping

The packaging will aim to protect the contents, it will classify the product, practicality, and also make the product attractive.


This storage is also related to the effort which will provide shelter for the goods to be sold.

f.Promotion Or Advertising

Promotional activities in the field of marketing have the objectives, among others, to introduce new products, maintain consumer loyalty, and will also give an impression about the goods or services that will be marketed and so will increase consumer interest.

Cooperative transactions

This time I will share material about transactions with cooperative members. Come on, listen to it …

Capital deposits (in the form of deposits) by members are recorded in journals as well as general ledgers and supplementary books which will detail the estimated balance of capital according to the names of each member.


Also Read:   Manufacturing Costs


To illustrate this, suppose that Yanto on 7 December 2012 was accepted as a member of the cooperative and will also provide fertilizer and other agricultural production facilities which will be required.

The principal savings that must be paid are Rp. 5,000.00 and for each crop sold to the cooperative, the members are deducted by 10% of the selling price, for compulsory savings.

The journal sentences made to record the storage of the yanto tree are as follows:

Cash (debit) Rp. 5000.00
Deposits (credit) Principal / yanto IDR 5,000.00

On December 7, 2012, Yanto will buy seeds, fertilizer and spray equipment for Rp. 10,000. The journal entries that will be made to record this transaction are as follows:

Cash (debit) Rp. 10,000.00
Sales to Members / yanto (credit) IDR 10,000.00

Note that the above sales, will also be recorded in the subsidiary books. In this case the cooperative will also organize an additional book for sales which will be made to the members specified by name.

Sales to non-members must be recorded in a separate estimate and there will be no need to make additional books.

For example, suppose that on October 1, 2012, sales to non-members amounted to Rp. 60,000.00. The journal entries to be made are as follows:

  • What (debit) Rp.60,000.00
  • Sales to non-members (credit) Rp. 60,000.00

On October 1, 2012, Anto will sell his crops to the cooperative for Rp. 50,000.00. From this sale, in addition to being obliged, Suharto would deposit Rp. 10,000 as voluntary savings. The journal entries to be made are as follows:

  • Purchase from member / yanto (debit) Rp. 50,000.00
  • Mandatory savings or yanto (credit) IDR 5,000.00
  • Voluntary Savings or Yanto (credit) IDR 10,000
  • What (credits) Rp.35,000.00


Also Read:   Cost Classification


A mandatory deposit of IDR 5,000 will be calculated as: 10% of IDR. 50,000.00. For estimates of mandatory savings as well as voluntary savings, Koperais again will also make additional books for each member.

Purchases from members will also be recorded in the supplementary book. As with sales, purchases from non-members are recorded in a separate estimate and there is no need for additional books to be made.

For example, a purchase from a non-member amounting to Rp.18,000.00 will be recorded in the journal as follows:

Purchases from non-members (debit) Rp. 18,000.00
Cash (credit) Rp. 18,000.00

Special Journal for Cooperatives

It will be created if the cooperative will be engaged in trading, then the rules are almost the same as the accounting for trading companies. As many as four special journals will be required plus 1 general journal. The journal in question is:

a. Special journal for cash receipts or cash entry journal

This journal is often used to record a transaction that will relate to the receipt of cash from all sources.

The sources included in this cash receipts journal also come from the receipt of deposits from members (principal, mandatory, or voluntary), cash sales, payment of savings and loans, payment of accounts receivable, or other cash incomes (sundries column). ).

b. Journal of cash disbursements or cash out items

This journal is often used to record a cash withdrawal transaction to meet all needs. The withdrawals include, for example, a purchase of merchandise in cash,

Payment of debt, giving receivables to members, as well as other cash purchases (sundries). Then it is the same for payments to cooperative expenses.

c. Sales Journal

This sales journal is often used to record sales transactions of merchandise and other goods on credit to both members and non-members.


Also Read:   The Influence of Private and Government Organizations


So that in this journal format, sales to members will be separated from sales to non-members. Sales of goods other than merchandise will be included in the Sundries column.

d. Purchases journal

This journal will be used to record a purchase transaction of merchandise and other goods on credit from both members and non-members.

e. General journal

This journal is often used to record transactions that cannot be included in a special journal.

Also included in the general journal category is a transaction to return merchandise, depreciation of fixed assets, calculation of damaged or lost goods, and to record the distribution of SHU for each period.


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