Keyword: «agricultural formations»

The article discusses the system of consolidated accounting of financial results obtained by agricultural enterprises from the main types of activities when they use journal-order and automated form of accounting. The proposed flow of accounting information on the account 90 "Sales" when using journal-order and automated forms of accounting. A flow chart has been developed for the accounting information on account 90 “Sales” with the simultaneous use of journal-order and automated form of accounting.