The article is devoted to the study of the influence of subsidies in agriculture on the financial result and the cost of production, including through VAT. The important task of accounting for VAT has been solved. Standard approaches were developed to reflecting VAT when receiving subsidies, depending on the purpose and organization of financing. The article discusses the system of correspondences on the accounting of value added tax when receiving a subsidy, depending on the purpose and timing of receipt of budget funds.

The article discusses the features of the selection of elements, accrual and accounting of depreciation in accordance with the norms of FSB 6/2020 “Fixed Assets”, approved by the order of the Ministry of Finance of the Russian Federation of 17.09.2020 No. 204n, mandatory for use starting from the accounting statements for 2022. The features of the application of depreciation methods in accordance with the new rules are considered.

The article considers the stages of formation of the value of the estimated obligation for the upcoming dismantling, disposal of fixed assets and restoration of the environment, to be included in the initial cost of fixed assets in accordance with the norms of FSB 6/2020 “Fixed Assets” and FSB 26/2020 “Capital Investments”, approved by the order of the Ministry of Finance of the Russian Federation dated 17.09.2020 No. 204n, mandatory for use starting with accounting statements for 2022. The features of adjusting its value in accordance with the new rules are considered.

The article is devoted to the disclosure of issues and problems of assessment, identification and recognition of stocks in the accounting system of organizations, as well as determining the directions for their improvement. The organizational and methodological aspects that determine the concept and composition of reserves as the most important objects of accounting are considered. The criteria for their recognition in the accounting system are considered, the problems and options for the formation of their actual cost in the conditions of the existence of various sources (channels) of their receipt are disclosed. Variants of reflection of separate operations of receipt of stocks in accounting of the organization are offered.

The textbook examines the laws and principles of the organization of agricultural production, the essence, organizational and economic foundations of the creation and operation of agricultural enterprises of various organizational and legal forms. The issues of organization and use of resource potential (land, fixed assets, labor), material incentives, economic calculation, intra-economic economic relations are described. The issues of organization of production of crop production, horticulture and animal husbandry, its storage and sale, environmental protection in the production of organic products are disclosed. Meets the requirements of the federal state educational standards of higher education of the latest generation. For bachelor students studying in the direction of training 38.03.02 " Management "(profiles "Production Management", "Marketing", "Logistics").