Cooperative societies with subsidiaries to what extent does it benefit the members / Md Nor Afandi Abd Aziz

This paper, 1 intent to highlight how far the cooperative societies with subsidiaries will benefit to members, from the point of financial view and facilities provided by cooperative societies. The sources of information are gathered from my practical training with AUeffri &Co (Char­ tered Accountant), one of the local auditing firm in Kuala Lumpur.I personally thank to Mr Micheal Yap Senior-Auditor for his kidness in guiding and giving me advice for this project paper. I am perticularly indebted to Tuan Haji Yusof bin Keling, Director of Audit and Account Jabatan Pembangunan Koperasi Malaysia, for his kidness willing to be an Advisor for this research paper.