By Madukwe C.n.
A co-operative society is a business in which membership is voluntary, which serves an important tool or instrument of development generally. To a layman co-operative society is an avenue where men work together in order to satisfy their social nature. According to Ijere (19921, it is aimed, founded and controlled by members who share the risks and benefits proportional to their contributions, households, consumers, municipal states, federal local government can also cooperate and form cooperative business enterprise.