Організація обліку фермерських господарств
Organization of Accounting on the Farms

Summary/Abstract: The purpose of this article is to study the existing legislative and regulatory accounting in the farms at the present stage of development; analysis of the practical implementation of elements of accounting farming and proposals for their improvement; generalization of accounting deficiencies farm.Today the farm has several advantages, among other entities, are: the ability to use special tax regime, the family nature of the business, the possibility of free land privatization members of the farm, non-competitive opportunity to obtain land ownership or to rent, from state and municipal property, significantly lower legal risks associated with the area of land farms. However, among these benefits, farmers have some problems. Primarily associated with unliquidated accounting operations, because the Guidelines №189 on the organization and accounting peasant (farmer) households adopted in 2001, significantly outdated.Further research and development require the following issues: depth study of accounting on farms of different size and type of activity; update the existing guidelines on the organization and record keeping of the farms; development of fundamentally new regulatory guidelines to enter accounting policies just for farmers as a bases of the accounting.

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