The article deals with the organization of cost accounting for the sale of income and expenses from the sale of horticulture, viticulture, fruit growing products in the digital economy. Methodical aspects of accounting and write-off of expenses for the sale of products of the indicated subsectors of agriculture are proposed. Recommendations have been developed to improve the analytical and synthetic accounting of income, expenses and financial results from the sale of horticulture, viticulture and nursery products when it is automated in the digital economy.
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