The booklet has scratches on the front and back. For those who don't mind. Shipping will be in simple packaging. --------------------------- Handbook of Accounting Practice for Consumer Cooperatives 2nd Edition Author: Japan Consumers' Co-operative Union Member Support Headquarters (Editor) Publisher: Japan Consumers' Co-operative Union Publishing Department Size: 21cm / 496P Price: 4,400 yen This handbook explains the daily accounting procedures and preparation of financial statements for the businesses mainly conducted by local consumer cooperatives. An "Account Breakdown Table" is included at the end. The 2nd edition adds information based on the Cooperative Law Enforcement Regulations revised after April 2008.