2021 development issues of innovative economy in the agricultural sector

 
“DEVELOPMENT ISSUES OF INNOVATIVE ECONOMY IN THE 
AGRICULTURAL SECTOR”
 
International scientific-practical conference on March 25-26, 2021. 
Web: 
http://conference.sbtsue.uz/uz
 
It should be noted that not all economic (plan, accounting, regulatory) information constitutes 
the content of accounting, moreover, not all information is used for management needs.
In our opinion, the content of accounting, the actual data of its reflected financial and 
economic activities in time and space can be defined as a set of information that has certain 
characteristics for the management of economic processes of the entity, representing the signs of 
dependence.
This information must meet the needs of its internal and external users. Therefore, the analysis 
of specific needs for information should be the basis for methodological and organizational 
improvement of accounting.
Meeting the growing information needs of internal and external users (especially investors, 
creditors and tax authorities) requires the fulfillment of accounting functions and its objectives (strategic 
goal). 
Conclusion 
As a result of the analysis, we concluded that the accounting registers and the accounting 
system of accounting are different from the various forms of accounting, including optimal use of the 
simplified form, but as needed, as well as taking into account the size of multi-sectoral farms, the 
specifics of the activities and economic processes can use a simplified chart of accounts.
In addition, training in accounting for employees of this business entity level should also be 
taken into account. In multi-sectoral farms that specialize in the production of one or more types of 
agricultural products, they can conduct a simplified form of accounting. The basis for such accounting is 
“recognition” in the income statement principle. At the same time, each business entity should develop 
an independent accounting policy for accounting, its organization and define the selected forms, 
methods and principles.
Thus, taking into account the above considerations, the economic processes that take place in 
the activities of a multi-sectoral farm are reflected in the simplified form of accounting, as well as in the 
relevant accounting registers and we consider it expedient to keep accounting records in the chart of 
accounts.