IMPROVEMENT OF ACCOUNTING REGISTERS IN THE PEASANT FARMS

The actual state of accounting in peasant farms has been reviewed in the article. The disadvantages of tax accounting in peasant farms have been stated. The absence of the double entry accounting and required number of registers prevent obtaining of information regarding expenses in the reported period. In order to improve economic effectiveness of the farm activity it is required to make analysis of expenses for agricultural goods production, for which the modified form of the accounting register has been provided for recording minimum expenses of the peasant farms.

accounting in peasant farms, accounting registers, arrangement of accounting, expenses items, economic activity, operative control, primary accounting, main production, users of accounting information