Features of the organization of accounting on an agricultural farm
Keywords: accounting; agricultural production cooperative; taxation of an agricultural producer.
Activities of agricultural production cooperative have the distinctive features which have significant effect on the organization of accounting. Acceleration of development of agricultural industry is caused as the urgent need of consumption of food the population, but also amplifies need of replacement of import deliveries of products of agricultural industry to Russia in the conditions of toughening of economic sanctions from foreign states and countersanctions from Russia. In article an integrated approach to the problem resolution of the organization of activities, accounting and taxation of agricultural production cooperative is used. The attention is focused on objects of accounting, including biological assets, a property, plant and equipment, characteristic of agricultural production, animal on cultivation and sagination, seeds and sterns, finished goods.