Accounting for Activity Units which Perform Agricultural Sector

Abstract

Agriculture is a domain of nationally and internationally interest, because it has to ensure through the obtained production, the necessary of safe provisions, which are to satisfy the population’s needs. Agricultural products are obtained within the agricultural holdings, which may be constituted by individual persons, agricultural associations, self – employed persons, individual enterprises, family partnership, agricultural associations, or companies which activate in the vegetal, livestock or mixed section. In order to obtain high quality agricultural products, the owners of agricultural holdings have to make investments from own financing sources, or as a result of accessing European funds, which are dedicated to developing the agricultural sector. The sum of all economical operations made for performing agricultural activities have to be registered in accounting, having the purpose of establishing the value of owned patrimonial elements and of the results obtained by the entity at a certain point.

Keywords

• accounting
• agriculture
• entities
• economical operations