PRODUCTION COSTS ACCOUNTING IN THE NUT INDUSTRY BY AGRICULTURAL ENTERPRISES
DOI:
https://doi.org/10.31713/ve120204Keywords:
long-term biological assets of crop production, fruit plants, costs, finished products, accounting.Abstract
The influence of technological peculiarities of the nut industry on theconstruction of accounting in the agricultural enterprises is investigated inthe article. The list of expenses for the planting of a walnut garden and theorder of their reflection in the accounting are determined. The procedure fordocumented registration of adding the perennial plantations to the list ofimmature and mature biological assets of crop production, as well asobtaining finished products from the immature plantations is considered.The features of depreciation accrual on the mature perennial plantations aredetermined.References
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