Organization of accounting work in economic subjects of the agricultural profile: actual discussion

An open lecture in the framework of studying the discipline "Accounting of costs and calculation in the agro-industrial complex" for students of the accounting and financial department was held with the participation of the chief accountant of JSC «Verkhnedubovskoe» and SEC «Rodina» of the Shpakovsky district A.M. Rymar.

Lecture in the form of a dialogue on the most problematic situations of organization of accounting work at enterprises of the agrarian sphere was conducted for the students of the 4th year of the profile "Accounting, Analysis and Audit".

At the beginning of the lesson, Associate Professor of the Department of Accounting Management Accounting Alexey Nikolaevich Bobryshev outlined the range of the most controversial issues that students faced during the study of discipline. In particular, questions were touched on the choice of methods for calculating the actual cost of crop and livestock products, the formation of an optimal base for allocating overhead costs in the main and auxiliary industries, accounting for and evaluation of by-products, etc.

A separate section of the discussion was devoted to the discussion of the transformation of the competencies of a modern accountant, his role in the process of preparing information for the adoption of effective management decisions. Alexander Mikhaylovich Rimar shared with students experience on the distribution of functions between different sites of accounting work, he cited examples from the practice of reflecting the most rare and controversial facts of economic life.

Upon completion of the lecture, the prospects for further interaction and cooperation between the accounting and financial department with JSC «Verkhneudubovskoye» and SEC «Rodina» in the Shpakovsky District were determined. 

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