The Historical Background of Accounting for the Land Resources of Agricultural Enterprises

Abstract

In the article, through a historical analysis of the formation and development of accounting for agricultural land resources, a general periodization of land reforms in the territory of Ukraine has been formed; the main stages of their development have been allocated and the factors that had influenced each stage have been analyzed; their relevance for the present time and the possibility of using the national system of land accounting in the future, which is to be improved, have been determined. The impact of land ownership forms on the development of accounting has been defined. The historical stages of the reforming land ownership forms in the territory of Ukraine have been systematized. The relevant forms of land ownership in terms of a given period of development have been allocated.

Keywords

• land resources
• accounting
• agricultural land
• land plot
• land accounting
• periodization of development
• historical aspects