The textbook outlines the theoretical foundations of accounting in agriculture (subject, functions, methods), reveals the main issues related to the organization of financial accounting. The changes in the formation of accounting policy, the reflection of business operations and processes, the calculation of income, expenses and financial results related to the development of accounting in Russia based on international standards are considered. Security questions are attached to each chapter. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of higher educational institutions studying in the field of 38.03.01 "Economics" (profile "Accounting, analysis and audit"), graduate students, teachers, specialists and managers of organizations in the agro-industrial complex.