Business and balance sheet analysis in agricultural cooperatives: Sample agricultural development cooperatives in Tekirdağ province

Cooperatives have to work as efficiently as other enterprises in order to exist and compete in the market. For this reason, the financial resources of the cooperatives should be sufficient. Cooperatives can make their debts from partners or banks. Therefore, the financial statements of the cooperative need to be analyzed well. For this purpose, the information obtained from the balance sheet and income and expense statements is important. Therefore, in this study, the financial statements of the cooperatives are analyzed, interpreted and solutions are presented. In the thesis study, agricultural development cooperatives, which have an important place in the cooperative of our country, were discussed. Agricultural Development Cooperatives are multipurpose cooperatives based on the grassroots organizing model established in accordance with the law No. 1163 issued in 1969. There are a total of 132 Agricultural Development Cooperatives in Tekirdag Province and their common numbers are 9469 farmers. A total of six cooperatives were selected, including two cooperatives that are in good condition in terms of management, medium good condition and are about to close. The financial activity results of these six selected cooperatives over a five-year period and the financial statements obtained from the accounting results of the cooperatives were examined. Financial statements will be analyzed and solutions have been presented by identifying the problems that cooperatives may experience in the next current periods.