ACCOUNTING AND TAX ACCOUNTING IN AGRICULTURE

  • D. Akbasheva Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy"
  • I. Dzhanibekova Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy"
  • L. Hybyrtova Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy"
Keywords: accounting, tax accounting, agriculture, seasonal period, harvesting period

Abstract

This article is devoted to the disclosure of the topic of accounting and tax accounting in agriculture. Enterprises and organisations involved in agriculture, like other economic entities, are obliged to keep accounting. But business accounting in agriculture has some peculiarities. This article will tell you how to do business accounting and tax accounting for an agricultural company. Agriculture is a separate industry, regulated by certain types of legislation, and requires financial and accounting records to be kept in accordance with the requirements. Each year, changes are made to the accounting documents, which must be recorded on the form in a timely manner.

Author Biographies

D. Akbasheva , Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy"

Candidate of Economic Sciences, Associate Professor

I. Dzhanibekova , Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy"

4th year student

L. Hybyrtova , Federal State Budgetary Educational Institution of Higher Education "North Caucasian State Academy"

4th year student

References

1.Buhgalteriya v selskom hozyajstve [Elektronnyj resurs]. Rezhim dostupa: https://krasnodar.1cbit.ru/blog/bukhgalteriya-vselskom-khozyaystve/ (Data obrasheniya 20.09.2021)
2.Buhgalterskij uchet v selskom hozyajstve [Elektronnyj resurs]. Rezhim dostupa: https://glavkniga.ru/situations/k503029 (20.09.2021)
3.S. M. Bychkova «Buhgalterskij uchet v selskom hozyajstve» https://www.litres.ru/dinabadmaeva/buhgalterskiy-uchet-v-selskomhozyaystve/?track=from_o_knige#recenses [Elektronnyj resurs] (Data obrasheniya: 26.09.2021)
4.Osobennosti ucheta v selskom hozyajstve [Elektronnyj resurs]. Rezhim dostupa: https://assistentus.ru/buhuchet/osobennosti-ucheta-vselskom-hozyajstve/ (Data obrasheniya: 23.09.2021)
5. Organizaciya buhgalterskogo ucheta na selskohozyajstvennyh predpriyatiyah[Elektronnyj resurs] https://www.bestreferat.ru/referat-143958.html (Data obrasheniya: 23.09.2021)
6.Sovershenstvovanie organizacii ucheta na predpriyatiyah [Elektronnyj resurs] http://elib.sfukras.ru/bitstream/handle/2311/69254/koshevaya.pdf?se quence=1 (Data obrasheniya: 27.09.2021)
Published
2021-11-22
How to Cite
Akbasheva , D., I. Dzhanibekova, and L. Hybyrtova. 2021. “ACCOUNTING AND TAX ACCOUNTING IN AGRICULTURE”. EurasianUnionScientists, November, 10-13. https://econ-law.euroasia-science.ru/index.php/Euroasia/article/view/757.