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Worker Cooperative Chart of Accounts (COA) Sample

Year: 
2022

Whenever a business makes a transaction, whether it’s purchasing equipment, taking out a loan, or paying a utility bill, it should be tracked and recorded in a chart of accounts (COA). Doing so helps keep finances organized and supports sharing financial information with worker-owners. To help worker cooperatives track transactions properly Wholehearted Bookkeeping has developed chart of accounts samples for LLCs and corporations.

The Municipal Playbook for Employee Ownership

Author(s): 
Zen Trenholm (DAWI) and Kyle Funk (NLC)
Year: 
2021
 

The Democracy at Work Institute and the National League of Cities have developed The Municipal Playbook for Employee Ownership to assist with integrating employee ownership into municipal economic and workforce development strategies. It offers three approaches that address specific pain points faced by many municipalities:

How Economic Democracy Impacts Workers, Firms, and Communities

Author(s): 
Laura Hanson Schlachter, Olga Prushinskaya
Year: 
2021
 

How Economic Democracy Impacts Workers, Firms, and Communities  presents findings from a national survey of 1,147 workers in 82 worker cooperatives and follow-up interviews with 15 participants—the first national survey of its kind. This novel data, collected in 2017, allows us to explore the impact of workplace democracy on individuals, firms, and communities across the United States. It also provides important opportunities for future research about how worker cooperatives can promote resilience and racial equity in this moment.

Worker Co-ops: Weathering the Storm of COVID-19

Author(s): 
Mo Manklang, Zen Trenholm, Olga Prushinskaya
Year: 
2020
 
SPACING
 
In this moment of crisis, worker cooperatives are a reliable, proven solution to address the loss of jobs and income inequality.
COVID-19 has devastated the small business community, and the clock is ticking on permanent shutdowns of small businesses. 45 percent of businesses believe they have less than six months until a permanent shutdown is unavoidable. Tens of millions are still unemployed. Millions of Americans will fall off an “income cliff” when unemployment benefits end. 

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