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How much is 1 Trillion?

Have you met the Coop Accountant?


Opening Arguments

Your cooperative has been experiencing rapid growth in deposits from multiple new members. Over the past six months, the cooperative’s total deposits have doubled, primarily due to large cash deposits made by a group of individuals who recently joined. These individuals claim to be farmers and small business owners, but they deposit amounts just below the threshold for mandatory reporting. An audit reveals that these members rarely withdraw funds or apply for loans, and their businesses appear to exist only on paper. Further investigation shows that some of them used different addresses on their membership applications, but all their deposits are handled by the same teller at the cooperative. Describe (i) Who are the ones perpetrating it and (2) State in detail how they are doing it, step by step.

Society of Co-operative Law 

— What did you just do?

— What did We just do?


Legal Responsibilities: Understanding Board Liability and Compliance, Hotel Veniz, Session Rd, Baguio City, February 20-21, 2025


Pantukan Chess Club Multipurpose Cooperative (PCCMPC), Tagum Cooperative (TC), Pagpapaunlad ng mga Mamamayan sa Nayon Development Cooperative Federation (PMDN), Carmona Estates Homeowners Transport and Multipurpose Cooperative (CEHT MPC), Income Credit Cooperative (INCOME CC), First Community Cooperative (FICCO), CEV Credit Cooperative (CEV CC), Silangan Multipurpose Cooperative (SMPC), New City Society Multipurpose Cooperative (NCS MPC), Sta Cruz Savings and Development Cooperative (SCSDC), Kapalong Cooperative (KC), Specialty Coffee Multipurpose Cooperative (SC MPC) and, of course, the Model Cooperative Network (MCN)