Features of the Organization of Accounting on Farms of Ukraine
DOI:
https://doi.org/10.29038/2411-4014-2017-02-96-102Keywords:
farm, production, bookkeeping, simple and simplified form, agriculture, financial resultAbstract
Farmers have a number of peculiarities in the formation of funds, capital, in the distribution of results, in the system of management and organization of accounting and control. Accounting in farms can not be carried out in the uniform form, as the subjects differ in size of land, specialization, production facilities and sales proceeds from sales; therefore, it is necessary to introduce national regulations (standards) that would determine the characteristics of accounting for these farms depending on their Features. The simplest and simplest form of accounting for farms has become most widespread. The production of agricultural products is determined in a variety of ways and conditions of receipt, storage and use of the resulting finished product.
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Dovbush A. V. (2013) Vyznachennya finansovykh rezul’tativ fermers’kykh hospodarstv [Determination of financial results of farms] Zbirnyk naukovykh prats’ Podil’s’koho DATU – Collected works of Podilsky DATU, Kam’yanets’ – Podil’s’kyy: PDATU, 21, 170–174. [in Ukrainian].
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Kostenko V. H. (2011) Osoblyvosti bukhhalters'koho obliku i finansovoyi zvitnosti v fermers'kykh hospodarstvakh [Features of accounting and financial reporting in farms] Ekonomika APK – Economy of agroindustrial complex, 2, 12–14. [in Ukrainian].
Krupka Ya. D., Kulynych M. B., Safarova A. T. (2016) Bukhhalters’kyy oblik za vydamy ekonomichnoy diyal’nosti [Accounting by types of economic activity] Luts’k : Vezha – Druk. [in Ukrainian].
Maksimova V. F., Kuzina Z. V., Styrenko L. M. (2010) Oblik u haluzyakh ekonomiky : navchal’no-metodychnyy posibnyk [Accounting in the branches of economics: educationalmanual]. K. : Tsentr uchbovoyi literatury – Center for Educational Literature. [in Ukrainian].
Marchenko D. M. (2012) Perspektyvy fermerstvav Ukrayini [Prospects for farming in Ukraine] Agroexpert: prakt. posib. ahrariya. – Agroexpert: Prakt. Manual Agrarian, 7, 102–103. [in Ukrainian].
Metodychni rekomendatsiyi po orhanizatsiyi ta vedennya obliku v selyans’kykh (fermers’kykh) hospodarstvakh, zatverdzheni Ministerstvom ahrarnoyi polityky Ukrayiny vid 2 lypnya 2001 r. [Methodical recommendations on the organization and keeping of records in peasant (farmer’s) farms, approved by the Ministry of Agrarian Policy of Ukraine] Vse pro bukhhalters’kyy oblik, 77, 53−63. [in Ukrainian].
Pylyavets’ V. M. (2010) Metodychni pidkhody do zdiysnennya kontrolyu za stanom bukhhalters’koho obliku na fermers’kykh hospodarstvakh [Methodical approaches to monitoring the state of accounting in farms] Zbirnyk naukovykh prats’ VNAU. Seriya: Ekonomichni nauky – Collection of scientific works of VNAU. Series: Economic Sciences, 5, 74−78. [in Ukrainian].
Polozhennya (standart) bukhhalters'koho obliku 30 «Biolohichni aktyvy» [Regulation (standard) of accounting 30 "Biological assets’] (n.d.). Retrieved from. [in Ukrainian].
Pro bukhhalters’kyy oblik ta finansovu zvitnist’ v Ukrayini : zakon Ukrayiny vid 16.07.1999 # 996-14 [On Accounting and Financial Reporting in Ukraine: Law of Ukraine] (n.d.). Retrieved from: http://zakon4.rada.gov.ua/laws/show/996-14. [in Ukrainian].
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Published
2017-05-26
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Section
ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG
How to Cite
[1]
2017. Features of the Organization of Accounting on Farms of Ukraine. Economic journal of Lesya Ukrainka Volyn National University. 2, 10 (May 2017), 96–102. DOI:https://doi.org/10.29038/2411-4014-2017-02-96-102.
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