CURRENT TRENDS IN ACCOUNTING IN HORTICULTURAL ORGANIZATIONS

The improvement of accounting in agriculture, as one of the management tools, is interrelated with the development of the branch of economic relations. Agricultural enterprises are currently developing in the direction of diversification and statutory activities within the legal framework, on the basis of the Federal Law “On the Development of Agriculture” and regional legislation on the development of agriculture in each region of the Russian Federation. The main purpose of accounting in the calculations of an agricultural enterprise with separate divisions is the timely and reliable reflection of financial and material costs in the accounting accounts and in the reporting, the formation of internal management information, as well as monitoring compliance with the established rules of settlement relations and the basic principles of the enterprise. The current law on accounting regulates that the regulation of the activities of branches and representative offices and their relations with their parent company is not given sufficient attention, there is no independence. The accounting, financial and analytical basis for the activities of agricultural enterprises and their separate divisions is the presence of a certain composition and structure of resources and property. In the modern conditions of the accounting process, the article presents the development of accounting as one of the management tools for agricultural enterprises and organizations. Very important for the development and improvement of the activities of agricultural enterprises as one of the management tools in agriculture is the direct connection with the development of economic relations, as well as the consideration of accounting aspects of their creation. The article deals with the accounting processes of agricultural enterprises, the issues of regulating their activities that will be under the accounting of the parent company. This means that the accounting side of these relations in organizational and methodological aspects should be regulated by the norms of the developed accounting policy of the agricultural enterprise. The forms of diversification of the creation of separate divisions-branches and representative offices in agricultural enterprises are also considered.

modern trends, development of accounting policy, development of the system of agricultural enterprises, development of methods, recommendations, calculations between enterprises, evaluation, research, principles of system formation, economic transformation, structure of separate divisions, namely branches and representative offices.

Abubakarov S.-S. G. Current trends in accounting in horticultural organizations. Business. Education. Law, 2021, no. 2, pp. 102—108. DOI: 10.25683/VOLBI.2021.55.222.