ACCOUNTING AND FINANCIAL ACCOUNTING IN AGRICULTURE
Authors:
Type:
Textbook
ISBN:
978-5-16-018115-8
Status:
In work
Language:
Russian
Quantity of pages:
550
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The textbook has been prepared in accordance with the program of the discipline "Accounting financial accounting". It reflects the current state of accounting and financial accounting in agriculture. The general issues of the organization of accounting in agricultural organizations are considered. The methodology and methodology of financial accounting of specific objects (fixed assets, intangible assets, stocks, cash, settlement transactions, income and expenses, capital, etc.) are covered in detail. The presentation is based on a description of possible accounting options for assets, liabilities, income and expenses. Each chapter reveals the procedure for documenting the facts of economic life and the system of records on accounting accounts; tables, diagrams and examples characterizing the features of industry accounting are provided. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the field of 38.03.01 "Economics", teachers of economic specialties, researchers and practitioners, students of educational and methodological centers and advanced training courses for accountants, auditors, financial managers.
The textbook has been prepared in accordance with the program of the discipline "Accounting financial accounting". It reflects the current state of accounting and financial accounting in agriculture. The general issues of the organization of accounting in agricultural organizations are considered. The methodology and methodology of financial accounting of specific objects (fixed assets, intangible assets, stocks, cash, settlement transactions, income and expenses, capital, etc.) are covered in detail. The presentation is based on a description of possible accounting options for assets, liabilities, income and expenses. Each chapter reveals the procedure for documenting the facts of economic life and the system of records on accounting accounts; tables, diagrams and examples characterizing the features of industry accounting are provided. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the field of 38.03.01 "Economics", teachers of economic specialties, researchers and practitioners, students of educational and methodological centers and advanced training courses for accountants, auditors, financial managers.
