Current Situation and Improvement Direction for Agricultural Accounting Program

Agricultural accounting has been increasingly adopted with the necessity of farm accounting, introduction of agricultural accounting standards, and development of agricultural accounting program. However, agricultural accounting practice has been partially studied with general accounting programs, which was resulted from no information exchange between agricultural experts and non－agricultural experts. This study introduced the agricultural programs available and provided directions for the improvement of the programs. Agricultural programs were mainly provided by public organizations with various types, such as single entry or double entry, internet basis or computer basis, etc. Agricultural programs provided by public organizations set accounts based on agricultural accounting standards. They commonly included farming work sheets and some of them included agricultural income data by crop, which meant agricultural accounting put more emphasis on managerial accounting than financial accounting. In the future, more efforts to progress agricultural accounting program should be made on farm specific accounts consistent with accounting standards, information for managerial accounting, and accounting practices.