AGRIBUSINESS ACCOUNTING

Accounting as atheoretical and quantitative subject matter. Definition of accounting, and the difference between the concepts of accounting, book-keeping and accountability. Financial accountability and non-financial accountability methods. The purpose and the interests of the different users of accounting information.                                                                                                                                                                                                                                                       Objective:

• To make a student appreciate that accounting is a recurrent human activity which simply shifts from a personal level to an organizational level through reorganization.