Abstract
The article deals with the formation of accounting (financial) statements of agricultural organizations, details the stages of the formation of interim and annual accounting statements, describes the procedure for closing accounts before the preparation of reports of an agricultural organization. It describes the formation of data on individual items of the balance sheet for each section of the asset and liability. Significant and insignificant errors in the preparation of accounting (financial) statements are considered. Discloses the completion of the form for the statement of financial results, statement of changes in equity, and statement of cash flows. The balance sheet and the statement of cash flows were reconciled. The characteristics of specialized forms of accounting (financial) statements of agricultural organizations are disclosed. The regulatory and legal regulation of the formation of accounting (financial) statements of agricultural production organizations is touched upon.
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