<p> </p><p>1.0 &nbsp; &nbsp; &nbsp; INTRODUCTION</p><p>1.1 &nbsp; GENERAL INTRODUCTION</p><p>The population of this study is limited to the worker’s of ANAMMCO who come together of their own free will to form the ANAMMCO worker’s multipurpose co-operative society Ltd. &nbsp;This is made up of people who voluntarily associated together as human beings on the basis of equality, for their social-economic interest.</p><p>Anammco worker’s multipurpose co-operative society limited has become co-operative that co-operation as a corrective measure to capitalism, has an ideological base that is rooted on democracy, caring and sharing.</p><p>The society was formed in August 11 1987 and was incorporated in 25 March 1988, with total membership of 415. &nbsp;Activities of the society include: granting of loans to members, establishment of staff shop to sell commodities.</p><p>Presently, Anammco worker’s multi-purpose co-operative society has about 748 members, among them are 70 females and 678 males.</p><p>Anammco worker’s multipurpose co-operative society ltd has about N55,000,000 value of their Assets and N25,000,000 value of liabilities.</p><p>Co-operative as social economic society have their record books which they use to record all the financial transactions and the event in the society. &nbsp;In Anammco multipurpose Limited, they use six record books among them are:-</p><p>A) &nbsp; &nbsp; Committee minutes book</p><p>B) &nbsp; &nbsp; General minute book</p><p>C) &nbsp; &nbsp; Member’s register</p><p>D) &nbsp; &nbsp; Cash book</p><p>E) &nbsp; &nbsp; &nbsp;Personal ledger</p><p>F) &nbsp; &nbsp; &nbsp;Attendance register</p> <br><p></p>