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...Memorandum circular no series of to all concerned subject revised standard chart accounts for cooperatives pursuant republic act and its implementing rules regulations irr an creating the cooperative development authority defining powers functions responsibilities hereby issues this prescribing usage in conformity with philippine financial reporting framework or mc section scope shall be applied accounting types except banks insurance electric duly registered otherwise known as code objective purposes basic purpose is provide guidelines use account titles preparation statements specifically these a ensure uniformity common understanding b guide installation internal control systems c facilitate conduct audit d enhance transparency e sets standards discipline measuring safety soundness f analysis evaluation management performance g basis monitoring supervision business linkages complete set includes following components statement condition balance sheet presents s assets liabilities equ...