DOI: 10.36347/sjebm.2017.v04i12.004

Pages: 889-892

Production is a process of creating a new value using existing resources. Agriculture is one of the production type which production factors are brought together and agricultural products are obtained. While agricultural production includes activities that individuals can perform at farm level, it is also carried out by agribusinesses. Profitability and community service are the main purposes of enterprises, which is also valid for agricultural enterprises. As it is known, accounting is a process that produces accurate, reliable and necessary information about the business to the users. Today, accounting has come out not only a process of producing information, but also guides management and determines enterprises’ future position. However, agricultural enterprises use accounting mainly for tax calculation and determination. It is obvious that agricultural enterprises are different from other industrial and commercial enterprises by its’ own characteristics.