Cooperation is a subject which has intrigued the writer for some time. A study of the philosophy, history and accomplishments of the cooperative movement was begun, due to the interest of the study. In Denton County, Texas, the cooperatives have, for the past few years, been making such rapid progress that a study of the inception, growth and success of these societies seemed indicated. In spite of the broad field of study this subjected presented, it seemed necessary to review the cooperative movement before the local cooperatives could be properly interpreted. This was Done. Numerous books and magazine articles pertaining to cooperation were read. In making this library study, the writer tried to delve into the underlying philosophy of the cooperative movement. Those countries in which cooperation has made greatest strides were given particular attention in order to try to find the secret of their success. After this library approach was completed, the various cooperative societies of Denton County were visited. The writer talked with the leaders of the societies, obtained copies of the by-laws of each organization, examined financial statements, and attempted to analyze the purposes, the accomplishments, and the possibilities of the future success of these organizations.

This study aim to determine the bookkeeping systems in use in the retail and wholesale businesses in Denton, Texas, and to determine what improvements could be made in the bookkeeping systems of these businesses.