Following the article published in previous issue of magazine, we restore second theme, regarding accounting selling vegetables cooperative members by means of/to agricultural case they are obtained from their own exploitations. The sales/deliveries by/to can take place several variants, respectively based on commission for services, trade markup practised cooperative, directly at its shop, war...

ABSTRACT: ?anl?urfa is the province with third-largest agricultural area in Turkey. However, it has only 0.62% of total number cooperatives country. This study aimed to determine perceptionsof farmers regarding and factors affecting them. The main research material was obtained through face-to-face surveys involving selected by a simple random sampling method. volume determined 95% confidence l...