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Overview

This course is designed to help directors assess their cooperative's financial position via financial statements used in financial reporting and planning, as well as key ratios developed from these financial statements. Participants will also recognize how board decisions impact their co-op's financial position.​

​KEY TOPICS

  • Identifying the key financial decisions boards make.
  • Recognizing the uniqueness of the cooperative business model and a typical cooperative's financial attributes.
  • Recognizing three financial documents and related key financial ratios.
  • Explaining how board decisions impact the financial position and financial statements.
  • Understanding the difference between reporting a cooperative's financial results and understanding a cooperative's financial position.
  • Describing the audit function.​


Certificate Program

Credentialed Cooperative Director Certificate (CCD)​


CREDITS

NRECA – 1 credit
CEU – 0.6 credits

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Competencies

CORE COMPETENCIES
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ROLE-SPECIFIC
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SUPERVISORY, MANAGEMENT AND LEADERSHIP
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