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Worker Cooperative Chart of Accounts (COA) Sample

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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

The Municipal Playbook for Employee Ownership

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

Democratic Management: A Practical Guide for Managers and Others

Author(s) : Rebecca Bauen
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Democratic Management: A Practical Guide for Managers and Others  is a best-of collection of democratic practices used by worker cooperative managers and taught by some of the leading consultants to democratic companies. The guide has been created to fill the void of materials available that take readers beyond the start-up or transition phase of democratic business operation to what actually needs to be done to ensure workplace democracy takes hold.

Working With Small Business Cooperatives: A Guide for Public Sector, Private Sector, and Nonprofit Allies

Author(s) : Margaret Lund
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SPACING
 
Produced for public sector, private sector, and nonprofit allies of worker cooperatives, Working With Small Business Cooperatives is a guide for the use of worker cooperatives as a proven model for equitable economic development. The resource provides in-depth answers to foundational questions of starting and operating a small business cooperative, making connections to the benefits of cooperative business in regards to economic development.