Features of accounting of finished goods in agricultural industry

In this article, in connection with the specifics of the activities of agricultural enterprises, mainly, accounting for the movement of finished products is considered. The concept of finished products is disclosed, as well as standards and recommendations in the field of accounting on the basis of which they are accounted for. In addition, this article discusses two options for accounting for the production and sale of finished products: using (or without) account 40 “Output (works, services)”. At the same time, documentation of operations for the movement of finished products in the agro-industrial complex, as well as features of accounting in agriculture, is considered.