Sales and purchase transactions on credit will be recorded immediately when they occur. Accrual-based transactions will record all transactions when they occur, even though they are not directly related to cash. The financial problems of small and medium enterprises and cooperatives can be minimized by preparing accrual-based financial reports. Assistance is carried out by training certain operators or officers appointed by the cooperative management. The application for preparing financial reports is made based on the Microsoft Excel application. The purpose of Community Service is to develop and provide assistance to application programs for the preparation of financial reports. Cooperatives are business entities consisting of individuals or legal entities that carry out their activities based on the cooperative principle as a people's economic movement based on the principle of kinship.
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