Segment Reporting

ACCOUNTING FOR DECISION MAKING

Project Paper

Segment Reporting and Evaluation:

Date: 28 February 2009

Table of Content

| |page |

|Background of the company |3 |

|Business activities |4 |

|The accounting system |5 |

|Usefulness of the accounting information |6 |

|Decentralisation |7 |

|Segment reporting |8 |

|Evaluation measures |13 |

|Conclusion |16 |

Background of the Co-operative

The coop was established in February 1994 as a school co-operative. It is categorized as a consumer co-operative and is legally registered under the Suruhanjaya Koperasi Malaysia. The purpose of this co-operative is generally to provide its members who are the students and staff of The coop with goods and/or services at competitive prices.

Currently it has 450 members with RM 20,810 worth of share capital. They are fifteen members consisting of 5 staff and 10 students in the board of directors who are also actively involved in the management. There are six full time and one part time employees currently working for the Co-op. All workers are from the local area and majority of them has been working for...