ACCOUNTING POLICY OF PEASANT FARMERS AND THE SPECIALITIES OF ITS ORGANIZATION

Peasant farms, which are subjects of small business, are full participants in agribusiness, as they are engaged in the food sector of the agro-industrial complex, and produce 10% of the total agricultural output. Therefore, the issues of organization of accounting and the choice of the taxation system in this sector of economic entities are considered relevant for the development of production, and for the formation of budgets of different levels.