ACCOUNTING OF SUBSIDIES IN AGRICULTURAL ORGANIZATIONS
Agriculture is one of the key sectors of the national economy of our country. It is agriculture that provides the population of Russia with basic food products and serves as a source of GDP growth. At the same time, the role that agriculture decides is not only economic, but also social. However, due to industry-specific features, this industry cannot quickly adapt to new conditions, and therefore needs support for its activities. Such support can and should be provided by the state in the form of various forms of its provision: subsidies, concessional lending, leasing, etc. Funds coming from the budget are part of the financial flows of an agricultural organization and need improvement, detailed study and development of practical recommendations. The goal is to generalize theoretical approaches to operations related to government support and their reflection in the accounting. Based on the research results, the author identified the features of agricultural organizations that determine the need to allocate targeted funding, considered options for reflecting operations on the receipt of targeted funding, their development and return to the budget, in the conclusion the author draws conclusions.