Accounting of agricultural land in the organization

Land is property and how other assets it participates in business operations. But like any asset of an organization, agricultural land is an object of accounting. The article discusses the forms of primary accounting documentation that are issued upon the purchase of agricultural land, analyzes the procedure for maintaining registers of analytical and synthetic land records in agricultural enterprises. Also considered land valuation recorded on the balance sheet of the organization. Suggestions have been made to improve land accounting. Among them: the introduction of the form of the primary document for the disposal of agricultural land, proposed correspondence accounts related to the organization of accounting of agricultural land at the cadastral and market value. The proposed measures will increase control over the use of land by agricultural producers, as well as bring the book value of the assets of the enterprise closer to their actual assessment.