Analysis of Financial Structure of Cooperative organization in Nigeria

Abstract

This study analysed financial structure of workers cooperatives using University based cooperatives as a case study. The paper employed secondary data from annual reports and accounts of the cooperatives between 2012 and 2018 accounting years and uses descriptive statistics to analysis the data. The financing structure of the cooperatives consists of share capital, reserves and savings. The assets structure of the cooperative consist of outstanding loans to member-patrons, cash and stock of trading items. Further analysis shows that the trend of share capital as a component of financing structure was increasing more consistently over the period.